Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

GAAR

Go to page of 2
Undue influence premium icon

Does the general anti-abuse rule deserve criticism?

30 Jun 2015
Game over? premium icon

Mass-marketed avoidance schemes look to be on the way out

02 Dec 2014
Classy shares premium icon

A taxpayer is carrying out consultancy work through a new limited company. Six different classes of share have been issued: one for the consultant, one for his wife, and the others for each of their children

22 Oct 2013
GAAR: a Practical Approach premium icon

By Patrick Cannon LLB BCL CTA(Fellow) barrister; paperback; 309 pages; £140; Key Haven Publications

04 Oct 2013
Tax lies on videotape? premium icon

Assessing the accuracy of claims made by a BBC documentary

24 Sep 2013
One-sided affair premium icon

Tax professionals react to the Panorama report on avoidance

24 Sep 2013
Watch out! premium icon

Personal trading companies could slip up on the new general anti-abuse rule

19 Feb 2013
GAAR launch delayed until next summer
Change to reasonableness test "promises focus on genuine abuse"
12 Dec 2012
GAAR report author to lead interim advisers
Report author oversees guidance during hunt for permanent chair
09 Nov 2012
Sideways loss-relief options put on hold
Anti-avoidance measures superseded by GAAR plans
07 Aug 2012
Fiscal clampdown premium icon
The planned general anti-abuse rule has been unveiled. ANDY WELLS looks at how it differs from the Aaronson proposal
31 Jul 2012
How far would you go?
MIKE TRUMAN launches our survey of attitudes toward avoidance and evasion
03 Jul 2012
Show
12
Results
Newsletter sign-upSubscribe
READERS' FORUM premium icon
Read All
Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
DEADLINE DATES
CASES premium icon
Read All
No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
Copyright © 2024 LexisNexis
back to top icon