Aaronson recommends targeted GAAR (detailed update)

The final report of the GAAR study group, led by Graham Aaronson QC, was published on 21 November 2011. The report recommends the introduction of a targeted GAAR and includes illustrative draft legislation and an accompanying draft guidance note. For leading tax practitioners views on the final report of the GAAR study group, see Article, Pragmatism, politics and principle: tax practitioners consider the GAAR.


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