anti-abuse | AccountingWEB


The Revenue has revealed draft clauses for the Finance Bill 2016 concerning HMRC criminal powers, new penalties for those falling foul of the GAAR and measures to help tackle serial tax avoider


HMRC has announced the appointment of six new panel members to its ge


Peers heard yesterday from Graham Aaronson QC and Malcolm Gammie QC that the general anti-abuse rule (GAAR) should have a deterrent effect, but that it will not pr