Guidance

Technical note for General Anti-Abuse Rule amendments announced at Budget 2018

Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Technical note for General Anti-Abuse Rule amendments announced at Budget 2018

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Details

This note gives more information about the proposals to make procedural and technical changes to the GAAR announced at Budget 2018.

Read the Technical and procedural amendments to the General Anti-Abuse Rule.

Published 11 July 2019