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Vol 22 No 10 Oct/Nov 2017

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Cover of Lindley & Banks on Partnership

Lindley & Banks on Partnership

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The General Anti-Abuse Rule 2013 -14


ISBN13: 9781847987570
Published: October 2013
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: £89.95



Low stock.

After much debate, the government included a general anti-abuse rule in the Finance Act 2013. The rule targets abusive tax arrangements and whilst this is defined in the legislation there remains considerable uncertainty as to which tax arrangements will be considered 'abusive' in practice.

This book provides comprehensive guidance by bringing together in-depth commentary, the legislation and HMRC guidance and also includes a section discussing whether a range of real-life scenarios would be caught by these provisions.

Subjects:
Taxation