- 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
- Files:
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(pdf, 893.4KB)
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- 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
- Copyright holder:
- Thomson Reuters (Professional) UK Limited and Contributors
- Copyright date:
- 2016
- Notes:
- This is the published manuscript version of the article. The final version is available online from Sweet & Maxwell. © 2016 Thomson Reuters (Professional) UK Limited and Contributors
Journal article
Section 158: general anti-abuse rule: penalty
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