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Home Publications Consultation on a General Anti-Abuse Rule - the response of the Tax Law Review Committee

Consultation on a General Anti-Abuse Rule - the response of the Tax Law Review Committee

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This is a response to the UK Government's consultation on the possible introduction of a General Anti-Abuse Rule in June 2012. The response considers the target and scope of the proposed rule, and potential problems in its application; and identifies areas requiring further clarification.