1887

n Business Tax and Company Law Quarterly - A general anti-avoidance rule - finding its feet in the United Kingdom

Volume 3, Issue 4
  • ISSN : 2219-1585

Abstract

South Africa saw the implementation of a revised general anti-avoidance rule ('GAAR') in 2006. After many years, in the United Kingdom, Her Majesty's Revenue and Customs ('HMRC') has seen fit to follow suit by proposing the introduction of a new GAAR. Recently, HMRC published draft legislation for comment and consultation with a view to such introduction of a GAAR in the UK tax code during 2013. This article explores the similar themes and the somewhat startling differences in the South African GAAR ('the SA GAAR') and the UK's proposed GAAR.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/btclq/3/4/EJC174301
2012-12-01
2019-12-09

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error