General Anti-Abuse Rule (GAAR)

The CLA has responded to the 12th June 2012 consultation that explores proposals to introduce a general anti-abuse rule to counter perceived unacceptable tax avoidance.  In its response (which is limited to how such a rule would work within inheritance tax) the CLA has suggested that the rule is unnecessary, but if introduced should replace existing anti-avoidance legislation.

Energy Red Tape Challenge

The formal scope of the Red Tape Challenge excludes regulations on tax and spend measures and the activities of the independent Economic Regulators - for example the Renewables Obligation (tax and spend) and license conditions for electricity suppliers (Ofgem).

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