Tony Wickenden: GAAR guidance gives some certainty

May 2013
Money Marketing (Online Edition);5/23/2013, p63
The article presents the author's views on guidance notes for the General Anti Abuse Rule (GAAR) in Great Britain. The author states that guidance notes that is the centre ground for tax planning should be unaffected. According to the author, the Section D of the guidance are very helpful and that it aims to attack aggressive avoidance.


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