Guidance

Compliance checks: information about the general anti-abuse rule - CC/FS34a

This factsheet provides information about the general anti-abuse rule (GAAR).

Documents

Compliance checks: information about the general anti-abuse rule - CC/FS34a

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Details

The purpose of this factsheet is to explain the GAAR and when tax arrangements may be considered to be abusive under the GAAR.

Published 8 December 2017
Last updated 8 June 2018 + show all updates
  1. New versions of the English and Welsh factsheets have been added.
  2. Added translation