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Guidance: General anti-abuse rule and pooling notices – CC/FS35

Published 22 March 2018

Last updated 11 July 2022
+ show all updates

  1. 11 July 2022

    Factsheet updated to include information on if you need help and if you are not happy with our service.

  2. 4 September 2020

    Factsheet updated following amendments to the general anti-abuse rule (GAAR) legislation.

  3. 8 June 2018

    A new version of the CC/FS35 has been added

  4. 22 March 2018

    Added translation

Published 22 March 2018

Last updated 11 July 2022
+ show all updates

  1. 11 July 2022

    Factsheet updated to include information on if you need help and if you are not happy with our service.

  2. 4 September 2020

    Factsheet updated following amendments to the general anti-abuse rule (GAAR) legislation.

  3. 8 June 2018

    A new version of the CC/FS35 has been added

  4. 22 March 2018

    Added translation