GAAR

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Revision as of 16:41, 26 September 2013 by imported>Doug Williamson (Add cross-reference to Anti-avoidance provision.)
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General Anti-Abuse Rule.

  1. UK taxation. General purpose legislation introduced in 2013 to curb abusive tax schemes in relation to a wide range of UK taxes.
  2. Similar tax regulations in other jurisdictions.


See also

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