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.
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.