CC/FS37: Compliance checks: General anti-abuse rule and notices of binding

Published on: 16 June 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its factsheet on notices of binding and bound arrangements opinion notices under the general anti-abuse rule (GAAR), particularly to cover the deadline by which corrective action should be taken and the subsequent ‘closed period’ during which no GAAR-related adjustments may be made.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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