A new general anti-abuse rule
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HMRC has finally published guidance on the General Anti-Abuse Rule (GAAR) which forms part of the government's ongoing attempt to tackle abusive avoidance.
HMRC has published the terms of a new settlement opportunity o
Several anti-avoidance measures mentioned by the Chancellor in his Autumn Statement took immediate effect from 5 December, the date of his speech.
HMRC emerged as the Chancellor’s pet department in the Autumn Statement.
The government has announced new proposals to crack down on the promoters of contrived
The Chancellor has cracked down on Stamp Duty Land Tax (SDLT) avoidance with two new changes in relation to the purchase of residential properties over £2m.