Is a UK viable general anti-avoidance rule possible?

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Is a UK viable general anti-avoidance rule possible?

September 30, 2011
osborne-puff.jpg

The deadline for the latest review of the feasibility of a general anti-avoidance rule for the UK falls at the end of October. Georgina Colegate-Stone of Exeter College, Oxford takes a fresh look at the arguments for and against in the light of recent cases in the UK and elsewhere.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineOctober 2011
more across site & bottom lb ros

More from across our site

Direct Tax
handshake
This week in tax: Thomson Reuters acquires tax automation provider for $600m
SafeSend automates the ‘last mile’ of the tax return, according to Thomson Reuters; in other news, law firm White & Case has expanded its global tax practice in the US
Sam Sholli, January 03, 2025
Transfer Pricing
Happy New Year Celebration 2024 Sparkles Banner Generative AI
Editor’s picks: top ITR stories of 2024
ITR’s most interesting stories of the year covered ‘landmark’ legal battles, pillar two, AI’s relationship with transfer pricing and more
Sam Sholli, December 20, 2024
Direct Tax
clifford chance
This week in tax: Tax partner takes top London job at Clifford Chance
Chinwe Odimba-Chapman was announced as Michael Bates’ successor; in other news, a report has found a high level of BEPS compliance among OECD jurisdictions
Sam Sholli, December 20, 2024
Transfer Pricing
OECD image.jpg
OECD releases pricing automation tool for amount B
The tool, which will automatically compute amount B returns, requires “only minimal data inputs”, according to the OECD
Sam Sholli, December 19, 2024
Transfer Pricing
pillar-one-amount-a-oecd.jpg
US proposes regulations on applying amount B
The rules are intended to implement the substance of an earlier OECD report in its entirety
Sam Sholli, December 19, 2024
Direct Tax
David Helmer and Daren Campbell EY
AI won’t replace the tax professional: EY tech leader
While new technology won’t replace the human touch, it could help relieve companies’ staffing issues, EY’s David Helmer and Daren Campbell tell ITR
Sam Sholli, December 18, 2024
Direct Tax
kpmg.jpg
KPMG outstrips ‘big four’ rivals with 10% tax revenue rise
The firm said the financial growth came from increased demand for its AI services and global tax reform advice
Tom Baker, December 17, 2024
Direct Tax
chrystia freeland.jpg
Canada’s finance minister resigns amid US tariff threat
Chrystia Freeland had also been the figurehead of Canada’s controversial digital services tax adoption, which stoked economic tensions with the US
Tom Baker, December 16, 2024
Direct Tax
flores and bonilla.png
Pillar two not close in Panama or Costa Rica: experts
Panama has no official position on pillar two so far and a move to implement in Costa Rica will face rejection, experts tell ITR
Sam Sholli, December 16, 2024
Direct Tax
suresh perera resized.jpg
‘Setting a precedent’: KPMG’s Perera on his award-winning practice
The KPMG partner tells ITR about Sri Lanka’s complex and evolving tax landscape, setting legal precedents through client work, and his vision for the future of tax
Tom Baker, December 13, 2024
Gift this article