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Strengthening Sanctions for Tax Avoidance: consultation; revised GAAR guidance

Global Tax Update:February 2015/United Kingdom

The Government is consulting on new measures targeting 'serial users of tax avoidance schemes' and on specific new penalties for cases where the General Anti-Abuse Rule (GAAR) applies. (Global Tax Update:February 2015/United Kingdom)

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This newsletter explains following topics;

1. Strengthening Sanctions for Tax Avoidance: consultation; revised GAAR guidance
2. Restricting share capital reductions in takeovers
3. HMRC guidance on VAT and prompt payment discounts

>> Click for Japanese [租税回避に対する罰則強化:包括的租税回避否認規定(GAAR)修正ガイダンスに関する協議 ほか]

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