General Anti Tax-Avoidance Principle Bill
A Bill to introduce a principle that any financial arrangements made by a company or individual should not have as their primary purpose the avoidance of tax; to establish a statutory rule to apply in the assessment of such arrangements; and for connected purposes.
Legislative progress
Commons
20 Jun 2012
1st reading
Commons
2nd reading
Bill documents
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Bill Commons 14 Sep 2012Bill 025 2012-13 (as introduced)
Chamber debates
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Hansard 14 Sep 2012