Plans to introduce a General Anti-Abuse Rule run the risk of casting the net wider than intended, says Sophie Dworetzsk

With tax planning frequently taking centre stage, and the likes of Google and Amazon coming in for public vilification for their practices, the General Anti-Abuse Rule (GAAR) is both topical and timely. Let’s see if it is indeed the panacea to sort the abusive from the non-abusive in the tax planning world, and what exactly it does.

The draft GAAR was published on 11 December 2012 and absent significant change between now and Finance Bill 2013 receiving Assent, we have seen it in pretty much its final form (although consultation on the legislation and the guidance remains active).

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