Bill Dodwell: Guiding the GAAR

Deloitte’s head of tax policy, on the remit of the new GAAR advisory panel

The latest version of the General Anti-Abuse Rule (GAAR) came out just in time for Christmas, together with the first draft of the guidance. The UK’s GAAR is intended to be a narrowly-targeted rule – in contrast to the wider GAARs used by some other countries, with their different legislative backgrounds.

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