General anti-abuse rule (GAAR): response document, draft Finance Bill 2013 provisions and draft guidance | Practical Law

General anti-abuse rule (GAAR): response document, draft Finance Bill 2013 provisions and draft guidance | Practical Law

Draft clauses to introduce a general anti-abuse rule (GAAR) for inclusion in the Finance Bill 2013, together with draft guidance, were published for consultation on 11 December 2012. On the same date, a response document on the government's summer 2012 consultation was published.

General anti-abuse rule (GAAR): response document, draft Finance Bill 2013 provisions and draft guidance

by PLC Tax
Published on 18 Dec 2012 • United Kingdom
Draft clauses to introduce a general anti-abuse rule (GAAR) for inclusion in the Finance Bill 2013, together with draft guidance, were published for consultation on 11 December 2012. On the same date, a response document on the government's summer 2012 consultation was published.