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General anti-abuse rule (GAAR)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 1: The Family and Owner-Managed Company, Tax Planning Concepts, and Tax Avoidance Background to the introduction of the General Anti-Abuse rule (GAAR) GAAR legislation HMRC’s GAAR Guidance ...

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