GAAR: Difference between revisions
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imported>Doug Williamson (To create the page. Source: http://www.legislation.gov.uk/ukpga/2013/29/part/5/enacted) |
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Revision as of 08:33, 26 September 2013
General Anti-Abuse Rule.
- UK taxation. General purpose legislation introduced in 2013 to curb abusive tax schemes in relation to a wide range of UK taxes.
- Similar tax regulations in other jurisdictions.
