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Volume 546: debated on Tuesday 12 June 2012

HM Revenue and Customs (HMRC) are today publishing a consultation setting out detailed proposals for the introduction of a general anti-abuse rule (GAAR).

This follows the Government’s announcement at the Budget that they intend to introduce a general anti-abuse rule targeted at artificial and abusive tax avoidance schemes. This announcement was in response to the Aaronson Study Group report, published in November 2011.

The consultation asks for views from interested parties on the proposals and their expected impact by 14 September 2012.

The consultation document is available on HMRC’s website and copies have been placed in the Libraries of both Houses.