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:

  • Income Tax
  • Corporation Tax (including amounts chargeable or treated as Corporation Tax)
  • Capital Gains Tax
  • Inheritance Tax
  • Petroleum Revenue Tax
  • Stamp Duty Land Tax
  • Annual Tax on Enveloped Dwellings

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