A Bill to introduce a principle that any financial arrangements made by a company or individual should not have as their primary purpose the avoidance of tax; to establish a statutory rule to apply in the assessment of such arrangements; and for connected purposes.
House of Commons
26 April 2013
The General Anti Tax-Avoidance Principle Bill would create a general rule that financial arrangements should not be primarily aimed at avoiding tax. It would set out a statutory standard to guide how such arrangements are assessed, with related provisions to support the aim.
The bill is currently at the second reading stage in the House of Commons, where MPs discuss the general principles.
Generated 21 February 2026
No recorded votes for this bill yet.
