Guidance of UK Anti-Aoidance Rule that the HMRC published.
UK GAAR Guidance with effect from 30 january 2015 : PartA, B and C
UK GAAR Guidance with effect from 30 january 2015 ; PartD
UK GAAR Guidance with effect from 30 january 2015 : PartE
These are transrations of the UK General Anti Abuse Rure(GAAR) guidance . UK General Anti Abuse Rule (GAAR) guidance are official general interpretaion publications of UK GAAR . By the guidance of a background of the introduction, an aim, modi operandi and the main concept of UK General Anti Abuse Rule (GAAR) are explained, and examination about the application of UK GAAR about 32 examples is performed in Part D. UK GAAR procedures of application of the GAAR are explained in Part E.
