The Resource 'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?

'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?

Label
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
Title
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
Creator
Subject
Language
eng
Summary
Following the recommendation by Graham Aaronson QC's study group that a general anti-abuse rule (GAAR) be enacted, HM Revenue & Customs and HM Treasury are consulting on a draft GAAR, to come into force on 1 April 2013. This raises questions of principle and practicality. What effects will the GAAR have on tax and trust advisers and the taxpayers who rely on their advice? Should trustees and individuals take steps in the time left before the GAAR's introduction to try to forestall its operation? This article summarises the relevant political background which has given rise to the UK government's publication of the GAAR before and gives an overview of the main provisions of the proposed rule
Citation source
In: Trusts & trustees. - Oxford. - Vol. 18 (2012),
Geographic coverage
  • Europe
  • European Union
Language note
English
Label
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
Instantiates
Publication
Label
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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