General Anti-Abuse Rule

The General Anti-Abuse Rule is a radical and wide-ranging measure which has created a good deal of uncertainty for taxpayers and their professional advisers.

Now, as well as complying with specific anti-avoidance legislation, advisers will need to ensure that any arrangements they put in place will not be caught by the general provisions of GAAR. How can you be certain that this will be the case? What tax arrangements might be considered "abusive"? .

CCH GAAR is provides clear guidance on these questions to companies, tax advisers and accountants.

Why buy CCH GAAR?

• CCH GAAR brings clarity to this important subject by combining HMRC guidance, the legislation itself and in-depth expert commentary in one volume.
• To make the advice as usable as possible, the authors examine whether a range of real-life scenarios would be caught by the new provisions.
• Currently CCH GAAR is the only single source of reference for the new rules.
• CCH GAAR has been written by expert authors, barristers Ximena Montes Manzano, BSc and Keith M Gordon, MA (Oxon), FCA, CTA (Fellow), who has just been awarded LexisNexis Tax Writer of the year.