-
Who we are
In this section
Welcome from Chris Saul
Introduction from our senior partner
-
What we do
In this section
Exceptional legal service
Our reputation is not built on results alone: we offer our clients an exceptional legal service
-
Where we work
In this section
International perspective
We work in seamless integrated teams with the best lawyers around the world
Learn about our international approach
-
News and recent work
In this section
Groundbreaking and newsworthy
Our work is high profile and often innovative
-
Careers
In this section
Inside view on... Work
"I was involved in a number of large transactions by multi-national clients"
Watch our 'Inside View' videos
A general anti-avoidance rule for UK tax?
The most significant feature of the report is the recommendation that a GAAR should be introduced although it should be targeted solely at "contrived and artificial schemes" and should not apply to "sensible and responsible tax planning".
This article reviews the report and sets out the conditions for the proposed GAAR to apply noting the features which the report proposes to prevent HMRC from using the GAAR indiscriminately, including the creation of an Advisory Panel to oversee the application of the GAAR.
Contacts
Tony Beare (partner)
Download publication