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The Government announced in its emergency budget that, as part of its plan to tackle anti-avoidance, it is considering introducing a General Anti-Avoidance Rule (GAAR) to the UK. Whilst there are currently several so-called mini GAARs in place, the creation of a true GAAR would seek to stream-line the current provisions and would form one of the Government’s “strengthened defences” against tax avoidance.




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