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

Topic: tax arrangements


  • Leanne Hathaway - Tax and Trusts
    GAAR: General Anti-Abuse Rule (Tax) – 17 July 2013
    by

    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


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