Guidance

Tax avoidance: general anti-abuse rule guidance - earlier versions

Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.

From:
HM Revenue & Customs
Published
15 April 2013
Last updated
16 July 2021 鈥� See all updates

Documents

PDF, 260 KB, 30 pages

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PDF, 309 KB, 40 pages

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ODT, 7.28 KB

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ODT, 7.44 KB

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PDF, 417 KB, 41 pages

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PDF, 1.01 MB, 133 pages

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PDF, 433 KB, 36 pages

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PDF, 100 KB, 1 page

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PDF, 101 KB, 1 page

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PDF, 599 KB, 41 pages

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PDF, 493 KB, 36 pages

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PDF, 225 KB, 1 page

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PDF, 239 KB, 1 page

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PDF, 843 KB, 132 pages

PDF, 423 KB, 25 pages

PDF, 249 KB, 1 page

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PDF, 327 KB, 2 pages

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PDF, 246 KB, 1 page

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PDF, 160 KB, 35 pages

PDF, 435 KB, 136 pages

PDF, 160 KB, 24 pages

PDF, 194 KB, 4 pages

PDF, 216 KB, 9 pages

PDF, 191 KB, 2 pages

Details

You can use these earlier versions along with the latest version of the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.

Part E of the latest guidance is relevant to all tax arrangements.

The amendment notes show you what鈥檚 changed in each version of the GAAR guidance.

If you have any feedback about the GAAR, email: [email protected]

Updates to this page

Published 15 April 2013
Last updated 16 July 2021 show all updates

  1. Earlier versions of the GAAR guidance documents updated. The latest version of the GAAR is now 16 July 2021.

  2. Earlier versions of the GAAR guidance documents updated. The latest version of the GAAR is now 11 September 2020.

  3. Earlier versions of the GAAR guidance updated to include parts A to C and part E dated 31 March 2017. Latest version is now 28 March 2018. Part D hasn鈥檛 changed.

  4. Earlier versions of the GAAR guidance documents updated to include 30 January 2015. The latest version of the GAAR is now 31 March 2017.

  5. First published.

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