General Anti-Abuse Rule (GAAR)

Journal
Roxburgh, D.S.
United Kingdom
European Taxation 2014 (Volume 54), No. 2/3
FormatPDF
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40
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45
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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.