{"id":19333,"date":"2013-02-24T11:22:49","date_gmt":"2013-02-24T11:22:49","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=19333"},"modified":"2013-02-24T11:22:49","modified_gmt":"2013-02-24T11:22:49","slug":"why-the-governments-general-anti-abuse-rule-wont-beat-tax-avoidance","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/02\/24\/why-the-governments-general-anti-abuse-rule-wont-beat-tax-avoidance\/","title":{"rendered":"Why the government&#8217;s General Anti-Abuse Rule won&#8217;t beat tax avoidance"},"content":{"rendered":"<p>People keep asking me why the\u00a0government's\u00a0proposed\u00a0General Anti-Abuse Rule won't beat tax avoidance.<\/p>\n<p>I explained this\u00a0relatively\u00a0briefly in a <a href=\"http:\/\/www.taxresearch.org.uk\/Documents\/HoL2013.pdf\" target=\"_blank\">submission to the House of Lords in January, here<\/a>.<\/p>\n<p>The\u00a0General Anti-Abuse Rule may stop the most artificial of tax schemes. But when it comes to tax avoidance it has not a hope, and that's deliberate.\u00a0Which\u00a0is why it is so misleading of the\u00a0government\u00a0to claim\u00a0otherwise.<\/p>\n<p>What is needed, of course, is a\u00a0<a href=\"http:\/\/services.parliament.uk\/bills\/2012-13\/generalantitaxavoidanceprinciple.html\" target=\"_blank\">general anti-avoidance principle<\/a>. But the\u00a0government\u00a0won't deliver that.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>People keep asking me why the\u00a0government&#8217;s\u00a0proposed\u00a0General Anti-Abuse Rule won&#8217;t beat tax avoidance. I explained this\u00a0relatively\u00a0briefly in a submission to the House of Lords in January,<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/02\/24\/why-the-governments-general-anti-abuse-rule-wont-beat-tax-avoidance\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[134],"tags":[],"class_list":["post-19333","post","type-post","status-publish","format-standard","hentry","category-gantip"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/19333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=19333"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/19333\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=19333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=19333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=19333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}