The Resource First practical impacts of the GAAR

First practical impacts of the GAAR

Label
First practical impacts of the GAAR
Title
First practical impacts of the GAAR
Creator
Subject
Language
eng
Summary
The purpose of the GAAR is supposed to be to stop aggresive tax schemes. The author gives his view on the UK GAAR and his expectations. In the second part of the article he discusses what to do about high value UK residential property which is held in companies and which is subject to the annual tax on enveloped dwellings (ATED) from 1 April 2013
Citation source
In: GITC Review . - London. - Vol. XII (2013),
http://library.link/vocab/creatorName
Thomas, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • tax avoidance
  • immovable property
  • annual tax on enveloped dwellings
Label
First practical impacts of the GAAR
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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