Tax Planning: Curtailing abuse

Imogen Buchan-Smith sets out the key points of the much-anticipated GAAR ‘While the GAAR’s purpose is “the counteraction of tax advantages arising from tax arrangements that are abusive”, and the taxes included within its scope are clear, the actual arrangements that the government intends will fall within its ambit may be less so.’The introduction of …

Continue reading "Tax Planning: Curtailing abuse"