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Technical and procedural amendments to the General Anti-Abuse Rule

This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.

Last fetched 04 May 2026 · gov.uk

Documents

Technical and procedural amendments to the General Anti-Abuse Rule Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Jul 2019

Organisations

HM Revenue & Customs

Topics

Tax avoidanceTax compliance

Source

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