This content is from: United Kingdom

HMRC releases new GAAR guidance

HM Revenue & Customs has released new guidance on the UK’s General Anti-Abuse Rule (GAAR), which is scheduled to come into effect in July, after the Finance Bill 2013 becomes law.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial