Section 158: general anti-abuse rule: penalty
No case under the general anti-abuse rule (GAAR) introduced in Part 5 of the Finance Act 2013 (FA 2013) has yet been brought to the GAAR Panel or the courts. Nevertheless, in section 158 of the Finance Act 2016 (FA 2016) the Government has seen fit to add a penalty.
| Hlavní autor: | |
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| Médium: | Journal article |
| Vydáno: |
Sweet and Maxwell
2016
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