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Guidance: Compliance checks: information about the general anti-abuse rule — CC/FS34a

Published 8 December 2017

Last updated 20 May 2022
+ show all updates

  1. 20 May 2022

    We have updated the factsheet and added a section on more information if you are not happy with this service.

  2. 31 July 2020

    Factsheet updated following amendments to the GAAR legislation.

  3. 2 October 2018

    A ‘Designated HMRC officer’ section has been added to both the English and Welsh CC/FS34a factsheets.

  4. 8 June 2018

    New versions of the English and Welsh factsheets have been added.

  5. 8 December 2017

    Added translation

Published 8 December 2017

Last updated 20 May 2022
+ show all updates

  1. 20 May 2022

    We have updated the factsheet and added a section on more information if you are not happy with this service.

  2. 31 July 2020

    Factsheet updated following amendments to the GAAR legislation.

  3. 2 October 2018

    A ‘Designated HMRC officer’ section has been added to both the English and Welsh CC/FS34a factsheets.

  4. 8 June 2018

    New versions of the English and Welsh factsheets have been added.

  5. 8 December 2017

    Added translation