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General Anti-Abuse Rule (GAAR)

This topic has 2 replies, 2 voices, and was last updated 1 year ago by tabasumze.

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December 20, 2021 at 2:32 pm #644608
tabasumze
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- Topics: 39
- Replies: 47
What does this term mean?
It enables HMRC to counteract tax advantages from abusive tax arrangements.
Can you please explain?
Thank you
December 21, 2021 at 11:03 am #644652
Tax Tutor
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- Topics: 2
- Replies: 3965
All you need to know on this is on page 4 of the Study Notes – Chapter 1 Section 7.2.
If you are just starting your Tax studies then leave this chapter and the other administration chapters until the end of your studies and focus to begin with on the computational framework of the taxes by using the lectures provided.
December 21, 2021 at 11:59 am #644654
tabasumze
Participant
- Topics: 39
- Replies: 47
Yes, I’ve just now started studying Tax, will focus on them as you’ve told.
Thank you
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