Policy paper

Penalties for the General Anti-Abuse Rule

This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti‑Abuse Rule (GAAR).

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Penalties for the General Anti-Abuse Rule

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Draft clause 60

PDF, 88.3 KB, 8 pages

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Draft clause 61

PDF, 53.8 KB, 3 pages

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Draft clause 62

PDF, 69.8 KB, 4 pages

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Draft explanatory notes clause 60 to 62

PDF, 89.5 KB, 5 pages

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Details

This legislation will introduce a penalty of 60% of the tax due which will be charged in all cases successfully tackled by the GAAR.

Published 9 December 2015