UK HMRC has published guidance on the general anti-abuse rule (GAAR) and provisional counteraction notices. The guidance provides an overview of the GAAR and when tax arrangement are considered abusive, as well as an overview of provisional counteraction notices on adjustments HMRC intends to make to counteract tax advantages and the actions taxpayers can take.
Click the following link for Compliance checks: general anti-abuse rule and provisional counteraction notices - CC/FS34.