HMRC publish guidance on GAAR Advisory Panel opinion

Released 08 October 2019

HMRC have published guidance on the GAAR Advisory Panel opinion covering the extraction of value from a company by its directors and shareholders.

The Panel’s opinion was given on 7 August 2019. The guidance is designed to assist in recognising abusive tax arrangements.

View GAAR Advisory Panel opinion of 7 August 2019: extraction of value from a company by its directors and shareholders.

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