| 单词 | General Anti-Abuse Rule |
| 释义 | General Anti-Abuse Rule General Anti-Abuse Rule(GAAR) In the UK, a measure designed to counter tax avoidance by outlawing any arrangement that creates a tax advantage through means that are judged ‘artificial and abusive’. The test for the terms ‘artificial and abusive’ is based on a concept of reasonableness: would it be reasonable to enter into the arrangements in question for any purpose other than reducing liability to tax? If not, then these arrangements may be abusive. The measure, which applies to all the main forms of direct taxation (including inheritance tax), came into force on the royal assent to the Finance Act 2013. It will not be applied to any arrangements entered into before that time. |
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