The general anti-abuse rule (GAAR) applies with effect from 17 July 2013 and it is intended to counteract tax advantages that would, ignoring the GAAR, arise from abusive tax arrangements. Note that the Scotland and Wales have their own versions of the GAAR in respect of devolved taxes, see A1.535 (Scotland) and A1.543 (Wales).
For an overview of the GAAR, see A7.411.
The commentary below explains what HMRC must prove when the GAAR is litigated in court and the external matters that may or
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