Guidance

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

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

Documents

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 2 October 2018 + show all updates
  1. A 'Designated HMRC officer' section has been added to both the English and Welsh CC/FS34a factsheets.
  2. New versions of the English and Welsh factsheets have been added.
  3. Added translation