Guidance
Technical note for General Anti-Abuse Rule amendments announced at Budget 2018
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
Documents
Details
This note gives more information about the proposals to make procedural and technical changes to the GAAR announced at Budget 2018.
Read the Technical and procedural amendments to the General Anti-Abuse Rule.