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Section 158: general anti-abuse rule: penalty

Abstract:
No case under the general anti-abuse rule (GAAR) introduced in Part 5 of the Finance Act 2013 (FA 2013) has yet been brought to the GAAR Panel or the courts. Nevertheless, in section 158 of the Finance Act 2016 (FA 2016) the Government has seen fit to add a penalty.
Publication status:
Published
Peer review status:
Peer reviewed
Version:
Publisher's Version

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Department:
Worcester College
Role:
Author
Publisher:
Sweet and Maxwell Publisher's website
Journal:
British Tax Review Journal website
Volume:
5
Pages:
637-639
Publication date:
2016-12-08
Acceptance date:
2016-12-01
ISSN:
0007-1870
Pubs id:
pubs:667950
URN:
uri:69b976b1-7571-44bb-b429-8915200ac96a
UUID:
uuid:69b976b1-7571-44bb-b429-8915200ac96a
Local pid:
pubs:667950

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