General Anti-Abuse Rule (GAAR)

D. Roxburgh

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European Taxation

Article . 2014 . Peer-reviewed

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General Anti-Abuse Rule (GAAR)

descriptionPublicationkeyboard_double_arrow_right Article 30 Jan 2014 English Publisher:IBFDJournal:European Taxation, volume 54 (issn: 0014-3138, eissn: 2352-9199,

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Authors: D. Roxburgh;

doi: 10.59403/kvb50j

General Anti-Abuse Rule (GAAR)

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Abstract

The Finance Act 2013 introduced a general anti-abuse rule (GAAR) covering “tax arrangements” made on or after 17 July 2013. This note examines the provisions constituting the rule and its relationship with existing case law and statute.

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