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) |
imported>Doug Williamson m (Add cross-reference to Anti-avoidance provision.) |
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== See also == | == See also == | ||
*[[Tax avoidance]] | *[[Tax avoidance]] | ||
*[[Anti-avoidance provision]] | |||
*[[Tax evasion]] | *[[Tax evasion]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 16:41, 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.
