Revisions for General Anti-Avoidance Rule

A key feature of the Revenue Scotland and Tax Powers Act 2014 (RSTPA) is the General Anti-Avoidance Rule (GAAR) which allows Revenue Scotland to take counteraction against artificial tax avoidance schemes. This makes it difficult for people to circumvent the requirement to pay tax.

Further information is available from the RSTPA legislation guidance (RSTP8001 - Chapter 8).

Revision Operations
31 May 2017 by Anonymous

Current revision
30 March 2015 by Anonymous