General Anti Tax-Avoidance Principle Bill 2012-13
Progress of the Bill
Bill started in the House of Commons
- House of Commons
- House of Lords
- Royal Assent
- 1st reading: House of Commons 20 June, 2012 | 20.06.2012
|Bill 025 2012-13 (as introduced) | PDF version, 96KB||14.09.2012|
Latest news on the General Anti Tax-Avoidance Principle Bill 2012-13The Bill failed to complete its passage through Parliament before the end of the session. This means the Bill will make no further progress.
Summary of the General Anti Tax-Avoidance Principle Bill 2012-13A 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.
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