Home > Legal Articles > GAAR: General Anti-Abuse Rule (Tax) – 17 July 2013

Topic: Royal Assent


  • Leanne Hathaway - Tax and Trusts
    GAAR: General Anti-Abuse Rule (Tax) – 17 July 2013
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    The general anti-abuse rule, or GAAR, came into force on 17 July 2013 as the Finance Act 2013 received Royal Assent. The GAAR applies to abusive tax arrangements that do not pass what has become known as ‘the double reasonableness test’ having regard to all the circumstances, including the principles on which the legislation was… Learn more

  • Leanne Hathaway - Tax and Trusts
    How will the GAAR tax rule affect taxpayers?
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    Tax: The General Anti Abuse Rule (GAAR) HMRC published its official guidance on 15 April 2013.  The GAAR will be effective from later in the year, when Finance Bill 2013 receives Royal Assent. The GAAR rejects the previously adopted approach that taxpayers are free to use their ingenuity to reduce their tax bills by any… Learn more


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