What Canada’s GAAR experience can tell us about new UK rules

March 26 2013

Heather Gething of Herbert Smith Freehills, and Andrew Silverman of McCarthy Tétrault, look at the operation of the general anti-avoidance rules (GAAR) in the UK and Canada, the reason for their introduction, and how they have been and are likely to be applied.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

A taxing week: Brazil’s pillar two carve-out request prolongs a death by a thousand cuts

Projected revenue losses and exemption requests are harming the project’s capability and viability

Sam Sholli, April 24 2026

Indirect Tax

This week in tax: HMRC jails payroll fraudsters for 22 years

HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires

Tom Baker, April 24 2026

Transfer Pricing

‘More refined’: advisers dissect updated ATO TP guidance

Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined

Sam Sholli, April 23 2026

Direct Tax

AI in tax: from early promise to everyday reality

ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London

April 22 2026

Direct Tax

Brazil has ‘substantive grounds’ for pillar two carve-out request: advisers

Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard

Sam Sholli, April 22 2026

Direct Tax

Tax certainty for non residents visiting India: unpicking recent reforms

India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties

S Vasudevan, April 21 2026

Direct Tax

Brazil asks OECD for pillar two carve-out deal

Brazil is trying to follow in the US’s footsteps and secure its own 'qualified side-by-side status', ITR understands

Sam Sholli, April 20 2026

Indirect Tax

HMRC increases VAT investigations into large and medium-sized businesses

The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested

Sam Sholli, April 20 2026

What Corporates Want 2026 use of technology article header

A taxing week: The technology arms race is being judged by clients – not firms

ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script

Tom Baker, April 17 2026

Direct Tax

This week in tax: Vinson & Elkins hires Kirkland tax partner in London

Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams

Sam Sholli, April 17 2026