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United Kingdom - General Anti-Abuse Rule (GAAR)

Country:
United Kingdom
Author:
D. Roxburgh
Issue:
European Taxation, 2014 (Volume 54), No 2/3
Published:
30 January 2014
The Finance Act 2013 introduced a general anti-abuse rule (GAAR) covering “tax arrangements” made on or after 17 July 2013. This note examines the provisions constituting the rule and its relationship with existing case law and statute.
 
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