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Tax and the City briefing for May 2013

Speed read

HMRC has published the Aaronson-approved guidance on the GAAR, providing a little more clarity on the boundaries but still leaving significant swathes of grey. Schemes exploiting loopholes on the transitioning between tax regimes come under attack in Fidex and Bristol & West, with the current score 1:1. Are the proponents of a GAAR vindicated?

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