IRRV Alert - week ending 11th September 2020
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Tax avoidance: general anti-abuse rule guidance - earlier versions (11 September 2020)
Guidance
Tax avoidance: general anti-abuse rule guidance - earlier versions
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 28 March 2018.
Published 15 April 2013
Last updated 11 September 2020 — see all updates
From:
Documents
GAAR guidance Parts A, B and C: 28 March 2018
PDF, 417KB, 41 pages
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GAAR guidance Part D: 31 March 2017
PDF, 1.01MB, 133 pages
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GAAR guidance Part E: 28 March 2018
PDF, 433KB, 36 pages
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Amendments to parts A, B and C of the 28 March 2018 version
PDF, 100KB, 1 page
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Amendments to part D of the 31 March 2017 version
PDF, 101KB, 1 page
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Amendments to part E of the 28 March 2018 version
PDF, 103KB, 1 page
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GAAR guidance parts A, B and C: 31 March 2017
PDF, 599KB, 41 pages
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GAAR guidance part E: 31 March 2017
PDF, 493KB, 36 pages
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Amendments to parts A, B and C of the 31 March 2017 version
PDF, 225KB, 1 page
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Amendments to part E of the 31 March 2017 version
PDF, 239KB, 1 page
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GAAR guidance parts A, B and C: 30 January 2015
PDF, 406KB, 34 pages
GAAR guidance part D: 30 January 2015
PDF, 843KB, 132 pages
GAAR guidance part E: 30 January 2015
PDF, 423KB, 25 pages
Amendments to parts A, B and C of the 30 January 2015 version
PDF, 249KB, 1 page
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Amendments to part D of the 30 January 2015 version
PDF, 327KB, 2 pages
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Amendments to part E of the 30 January 2015 version
PDF, 246KB, 1 page
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GAAR guidance parts A, B and C: 15 April 2013
PDF, 160KB, 35 pages
GAAR guidance part D: 15 April 2013
PDF, 435KB, 136 pages
GAAR guidance part E: 15 April 2013
PDF, 160KB, 24 pages
Amendments to parts A, B and C of the 15 April 2013 version
PDF, 194KB, 4 pages
Amendments to part D of the 15 April 2013 version
PDF, 216KB, 9 pages
Amendments to part E of the 15 April 2013 version
PDF, 191KB, 2 pages
Details
You can use these earlier versions along with the latest version of the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Part E of the latest guidance is relevant to all tax arrangements.
The amendment notes show you what’s changed in each version of the GAAR guidance.
If you have any feedback about the GAAR, email: gaar.enquiries@hmrc.gov.uk
Published 15 April 2013
Last updated 11 September 2020 + show all updates