Policy paper

Penalties for the General Anti-Abuse Rule

This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti鈥慉buse Rule (GAAR).

From:
HM Revenue & Customs
Published
9 December 2015

Documents

Penalties for the General Anti-Abuse Rule

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Details

This legislation will introduce a penalty of 60% of the tax due which will be charged in all cases successfully tackled by the GAAR.

Updates to this page

Published 9 December 2015

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