House of Lords written question – answered on 11th March 2013.
To ask Her Majesty's Government whether they have plans to introduce specifically targeted anti-abuse legislation in a general anti-abuse rule as recommended by Graham Aronson in his report on the United Kingdom tax system, published on 21 November 2011.
The Government plan to introduce a general anti-abuse rule in the 2013 Finance Bill, targeted at abusive tax avoidance schemes and in line with the recommendations of the 2011 Aaronson report.
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