factsheet CC/FS35: General anti-abuse rule and pooling notices: explains HMRC’s procedure for placing together in a pool those tax avoidance arrangements it considers share characteristics which make them liable to counteraction under the GAAR rules;
factsheet CC/FS36: Provisional counteraction notices given under the GAAR: explains the procedure around provisional counteraction notices, which allow HMRC to make ‘notified adjustments’ affecting a taxpayer’s liability before all the general anti-abuse rule (GAAR) procedures have been completed; and
corporate interest restriction: updated with information on how to submit full or abbreviated CIR returns.
factsheet CC/FS35: General anti-abuse rule and pooling notices: explains HMRC’s procedure for placing together in a pool those tax avoidance arrangements it considers share characteristics which make them liable to counteraction under the GAAR rules;
factsheet CC/FS36: Provisional counteraction notices given under the GAAR: explains the procedure around provisional counteraction notices, which allow HMRC to make ‘notified adjustments’ affecting a taxpayer’s liability before all the general anti-abuse rule (GAAR) procedures have been completed; and
corporate interest restriction: updated with information on how to submit full or abbreviated CIR returns.
