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Cover of Munkman on Employer's Liability

Munkman on Employer's Liability

Edited by: Marcus Pilgerstorfer KC
Price: £229.99

Adoption Law:
A Practical Guide 2nd ed




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Enquiries of Local Authorities
and Water Companies:
A Practical Guide 7th ed



 Keith Pugsley, Ken Miles


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The General Anti-Abuse Rule 2013 -14


ISBN13: 9781847987570
Published: October 2013
Publisher: Croner-i
Country of Publication: UK
Format: Paperback
Price: £89.95



Despatched in 6 to 8 days.

After much debate, the government included a general anti-abuse rule in the Finance Act 2013. The rule targets abusive tax arrangements and whilst this is defined in the legislation there remains considerable uncertainty as to which tax arrangements will be considered 'abusive' in practice.

This book provides comprehensive guidance by bringing together in-depth commentary, the legislation and HMRC guidance and also includes a section discussing whether a range of real-life scenarios would be caught by these provisions.

Subjects:
Taxation