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.
GAAR
Large accounting firms have avoided a crackdown on advising companies and individuals with a history of breaking tax rules bidding for government contracts.
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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
Over the last year the issue of tax avoidance erupted into a media frenzy and helped move along the development of a general anti-abuse rule (GAAR).
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HMRC emerged as the Chancellor’s pet department in the Autumn Statement.
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The government said it will appoint an interim advisory group to help it write a new General Anti-Abuse Rule (
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