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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
![headshot](/sites/default/files/styles/square_desktop/public/2023-09/gammie_malcolm_480x640_0.jpg?itok=JgjFbKYd)
Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Tracey Bowler
Report details
- 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: 30 June 2024).
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