General anti-abuse rule and pooling notices – CC/FS35

This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).



Factsheets are for guidance only and reflect HMRC’s’ position at the time of writing.

Published 22 March 2018
Last updated 8 June 2018 + show all updates
  1. A new version of the CC/FS35 has been added
  2. Added translation