That may be the hon. Gentleman’s view, but I am simply pointing out that in order to fall foul of the GAAR someone has to have engaged in the most egregious form of abuse. It seems odd to me that falling foul of the GAAR will not therefore attract any additional penalty on top of the tax that is in dispute.
Finance Bill
Proceeding contribution from
Shabana Mahmood
(Labour)
in the House of Commons on Tuesday, 1 July 2014.
It occurred during Debate on bills on Finance Bill.
Type
Proceeding contribution
Reference
583 c844 
Session
2014-15
Chamber / Committee
House of Commons chamber
Subjects
Librarians' tools
Timestamp
2015-02-05 11:08:10 +0000
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