General anti-abuse rule (GAAR) | Practical Law
This practice note examines the general anti-abuse rule (GAAR) and HMRC's GAAR guidance.
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General anti-abuse rule (GAAR)
Practical Law UK Practice Note 4-527-0508
(Approx. 53 pages)
General anti-abuse rule (GAAR)
by
Practical Law Tax
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United Kingdom
This practice note examines the general anti-abuse rule (GAAR) and HMRC's GAAR guidance.
