Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Publications The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.

The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.

Mimeo
This is a response by the IFS Tax Law Review Committee to the draft provisions and consultation published on 11 December 2012 (The "GAAR Consultation")