The arrival of the GAAR and the concept of abuse
The General Anti-Abuse Rule (GAAR) was introduced in the Finance Act 2013 to counteract ‘tax advantages arising from tax arrangements that are abusive’. The GAAR specifically aims to combat arrangements that are demonstrably contrary to the spirit of the law, seek to exploit shortcomings in legislation or are contrived or abnormal and produce tax results that are inconsistent with the economic effect of the underlying transactions…
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News from Nabarro
Briefings from Nabarro
Nominet, the UK’s registry operator, has announced that, from summer 2014, shorter .uk domain names will be made available for registration.
The Safe Harbor scheme is of key importance to transatlantic trade.
Analysis from The Lawyer
Real estate continues to be the key money spinner for Nabarro, which has always been known for its work in the UK property market, (although) last year results were up across the firm. Google’s ...
A few UK200 firms – such as DWF – have managed to grow in the downturn. A few, such as Berwin Leighton Paisner, have come back stronger than ever after a wobble. Nabarro fits into neither category.