{"id":53610,"date":"2015-02-09T12:31:43","date_gmt":"2015-02-09T12:31:43","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=ec5445620310a164ab30c9913a1dd6be"},"modified":"2015-02-09T12:31:43","modified_gmt":"2015-02-09T12:31:43","slug":"gaar-guidance-updated","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=53610","title":{"rendered":"GAAR guidance updated"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC have published updated <strong><a href=\"http:\/\/www.lexisurl.com\/gaarjan15\" >guidance on the general anti-abuse rule<\/a><\/strong> (GAAR), effective from 30 January 2015.<\/p>\n<p>&#13;<\/p>\n<p>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:<\/p>\n<p>&#13;<\/p>\n<ul>\n<li>&#13;<br \/>\n\t\tA new final sentence to paragraph B6.1, to make it clear the Revenue can use &#8230;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>HMRC have published updated <strong><a href=\"http:\/\/www.lexisurl.com\/gaarjan15\" target=\"_blank\">guidance on the general anti-abuse rule<\/a><\/strong> (GAAR), effective from 30 January 2015.<\/p>\n<p>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:<\/p>\n<ul>\n<li>\n\t\tA new final sentence to paragraph B6.1, to make it clear the Revenue can use &#8230;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53610"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53610"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53610\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}