A workshop to be hosted by the Treasury and HMRC early next month will explore issues arising from ‘informal’ discussions following the Government’s commitment to consider the merits of a general anti-avoidance rule.
A workshop to be hosted by the Treasury and HMRC early next month will explore issues arising from ‘informal’ discussions following the Government’s commitment to consider the merits of a general anti-avoidance rule.
The June Budget announced that the Government would consider whether there is a case for developing a GAAR taking account of other planned changes including corporation tax reform. Reaction to the proposals has been mixed with some practitioners warning that a GAAR would create additional uncertainty and others suggesting that a principles-based anti-avoidance regime accompanied by the repeal of specific anti-avoidance measures should be considered (see Tax Journal issue 1037 12 July).
KPMG’s Head of Tax Policy in the...
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A workshop to be hosted by the Treasury and HMRC early next month will explore issues arising from ‘informal’ discussions following the Government’s commitment to consider the merits of a general anti-avoidance rule.
A workshop to be hosted by the Treasury and HMRC early next month will explore issues arising from ‘informal’ discussions following the Government’s commitment to consider the merits of a general anti-avoidance rule.
The June Budget announced that the Government would consider whether there is a case for developing a GAAR taking account of other planned changes including corporation tax reform. Reaction to the proposals has been mixed with some practitioners warning that a GAAR would create additional uncertainty and others suggesting that a principles-based anti-avoidance regime accompanied by the repeal of specific anti-avoidance measures should be considered (see Tax Journal issue 1037 12 July).
KPMG’s Head of Tax Policy in the...
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