HM Treasury yesterday published for consultation a draft of the Finance Bill 2013, which includes the clauses comprising the new general anti-abuse rule: see here (pdf). An overview of the legislation is available here (pdf).
Showing posts with label gaar. Show all posts
Showing posts with label gaar. Show all posts
Wednesday, 12 December 2012
UK: Finance Bill 2013 - draft published for consultation
HM Treasury yesterday published for consultation a draft of the Finance Bill 2013, which includes the clauses comprising the new general anti-abuse rule: see here (pdf). An overview of the legislation is available here (pdf).
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