Dodwell: the impact of the GAAR one year on

The UK’s General Anti-Abuse Rule (GAAR) is a year old. It came into effect when the Queen gave her assent to Finance Act 2013 on 17 July 2013. Bill Dodwell, head of tax policy at Deloitte asks what has happened in the last 12 months and whether it has made any impact on behaviour?

Log in to your account

Sign up to Accountancy Daily and enjoy

Login image
  • Unlimited analysis & case report access
  • Exclusive surveys & industry updates
  • And much, much more...
Sign up
Related Articles
Subscribe