1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

10.2The General Anti-Avoidance Rule (GAAR) 10.2.1Terms of the general anti-avoidance rule s86 FA89 The general anti-avoidance measure introduced in 1989 to counter transactions with no real com...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018
  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008