Define: Anti Avoidance Provisions

UK Accounting Glossary

Definition: Anti Avoidance Provisions


Quick Summary of Anti Avoidance Provisions


These are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s tax liability.



What is the dictionary definition of Anti Avoidance Provisions?

Dictionary Definition


Anti-Avoidance provisions are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s liability for tax.


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Full Definition of Anti Avoidance Provisions


An anti-avoidance measure is a rule that prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.

The main anti-avoidance provisions concern:

  • Dividend Stripping
  • Bond Washing
  • Manufactured Dividends
  • Transactions in Securities

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Anti Avoidance Provisions FAQ's


What is the general anti abuse rule?

The General AntiAbuse Rule (GAAR) was brought into force in July 2013 as a way to manage the risk of tax avoidance and to target abusive avoidance schemes without damaging the overall competitiveness of the UK financial system.


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Anti Avoidance Provisions. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. September 17, 2019 https://payrollheaven.com/define/anti-avoidance-provisions/.
Chicago Manual of Style (CMS):
Anti Avoidance Provisions. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/anti-avoidance-provisions/ (accessed: September 17, 2019).
American Psychological Association (APA):
Anti Avoidance Provisions. PayrollHeaven.com. Retrieved September 17, 2019, from PayrollHeaven.com website: https://payrollheaven.com/define/anti-avoidance-provisions/

Definition Sources


Definitions for Anti Avoidance Provisions are sourced/syndicated from:


This glossary post was last updated: 7th February 2019.