GAAR guidance updated
Posted by mostafa on 9 February, 2015
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This item was filled under Tax
HMRC have published updated guidance on the general anti-abuse rule (GAAR), effective from 30 January 2015.
The new information replaces the 15 April 2013 version and includes documents setting out the changes, with updated links and statutory references and corrections to typographical. Substantial alterations include:
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A new final sentence to paragraph B6.1, to make it clear the Revenue can use …