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30/11/2011United Kingdom: Report on General Anti-Avoidance Rule

The U.K. government has published a report recommending the introduction of a general anti-avoidance rule GAAR in the United Kingdom.1 The report was written by Graham Aaronson QC, based on advice from an advisory panel including current and retired judges, academics, and a representative from business. The main conclusions of the report are noted below: [...]Related posts:United Kingdom: HMRC Announces Extension of Amnesty for Some Offshore AccountsUnited Kingdom: HMRC Targets Wealthy Individuals with Overseas PropertyUnited Kingdom: New National Insurance Regs As Per Disguised Remuneration Rules


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