I am currently preparing a dissertation for my masters degree in Accounting and Finance at Manchester Metropolitan University, researching how HMRCs GAAR 'reasonable' test might apply to real life
The General Anti Abuse Rule (GAAR) was introduced in the Finance Act 2013 and takes effect from 17 July 2013.
HMRC has announced the appointment of six new panel members to its ge
BDO partners Colin Ives and Anna Jarrold, both specialising in private client services, examine the implications of HMRC's proposals to change tax rules for LLPs.
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.
Large accounting firms have avoided a crackdown on advising companies and individuals with a history of breaking tax rules bidding for government contracts.
HMRC has finally revealed the diverse range of members on the general anti-abus