Mike Fleming: HMRC’s behaviour?

‘The reasonable man adapts himself to the world’, said George Bernard Shaw. But is HMRC doing that over the GAAR legislation, asks Straughans tax director

While David Cameron was calling for action on tax avoidance at the recent World Economic Forum gathering, accountants were still busy digesting the latest draft proposals for the government’s General Anti-Abuse Rule (GAAR). And for many tax specialists, their contents have been hard to swallow.

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