General Anti-tax Avoidance Principle

Part of Treasury – in the House of Commons on 19th April 2016.

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Photo of David Gauke David Gauke The Financial Secretary to the Treasury

A general anti-avoidance rule was considered by an independent study group led by Graham Aaronson QC in 2011. The group recommended an anti-abuse rule for the UK because it felt strongly that it would strengthen and complement existing tools available to HMRC. The Government accepted the recommendation and introduced a general anti-abuse rule in 2013, striking the right balance between protection against avoidance and certainty for taxpayers.