Jeremy Stein, associate director, Rawlinson & Hunter, 27/09/2022
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First GAAR Advisory Panel Decision in Taxpayer’s Favour
This is the first published General Anti-Abuse Rule (GAAR) Advisory panel decision in the taxpayer’s favour after twenty previous decisions favouring HMRC. The decision is significant for that reason and because it suggests limits to the GAAR’s applicability and HMRC’s reliance on it to counteract perceived unacceptable tax avoidance.
The case in...
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