Home » Charity tax online » Anti-avoidance tax legislation » General Anti-Abuse Rule (GAAR)
The General Anti-Abuse Rule (GAAR) outlines which tax arrangements are abusive under the legislation.
The GAAR is part of the Government’s approach to managing the risk of tax avoidance. It has been introduced to strengthen HMRC’s anti-avoidance strategy and help HMRC tackle abusive avoidance. The GAAR legislation defines what tax arrangements are abusive.
The GAAR applies to the following taxes from 17 July 2013:
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