Collection

Tax avoidance: General Anti-Abuse Rule (GAAR)

Use the GAAR guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.

GAAR guidance

Use the GAAR guidance to help you recognise abusive tax arrangements.

GAAR Advisory Panel opinions

Use these opinions together with the GAAR guidance to help you recognise abusive tax arrangements.

Published 3 August 2017