I11.711 HMRC GAAR Guidance—Scope

Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.7 Penalties and anti-avoidance provisions /General anti-avoidance rule / I11.711 HMRC GAAR guidance—scope

Commentary

IHT, trusts and estates

I11.711 HMRC GAAR guidance—scope

With effect from 17 July 2013, a general anti-abuse rule applies for most tax purposes, including inheritance tax¹.

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

B6.749 ATED—property developers

D1.8101 Groups of companies

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

B2.202 Capital receipts

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

��Ƶ

I11.711 HMRC GAAR guidance—scope

IHT, trusts and estates

I11.711 HMRC GAAR guidance—scope

B6.749 ATED—property developers

D1.8101 Groups of companies

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

B2.202 Capital receipts

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I11.711 HMRC GAAR guidance—scope

IHT, trusts and estates

I11.711 HMRC GAAR guidance—scope

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT