Guidance

Compliance checks: provisional counteraction notices given under the GAAR — CC/FS36

This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).

• From: HM Revenue & Customs
• Published: 26 March 2018

Documents

Provisional counteraction notices given under the general anti-abuse rule (GAAR) — CC/FS36

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The purpose of this factsheet is to explain about provisional counteraction notices. It tells you what you should do, explains about notified adjustments and sets out your appeal rights.

Published 26 March 2018