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TLRC_GAAR.pdf
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This is a response by the IFS Tax Law Review Committee to the draft provisions and consultation published on 11 December 2012 (The "GAAR Consultation")
Authors

Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.

Tracey Bowler
Report details
- DOI
- 10.1920/re.ifs.2024.0347
- Publisher
- Institute for Fiscal Studies
Suggested citation
Bowler, T and Gammie, M. (2013). The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/draft-gaar-provisions-finance-bill-2013-gaar-and-draft-gaar-guidance (accessed: 8 February 2025).
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