General Anti Tax-Avoidance Principle Bill 2012-13

The Bill failed to complete its passage through Parliament before the end of the session. This means the Bill will make no further progress. 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.

Private Members' Bill (Ballot Bill)

What is this Bill?

The General Anti Tax-Avoidance Principle Bill was a Ballot Bill tabled by Michael Meacher.

Is this Bill currently before Parliament?

No. This Bill is not under active consideration by Parliament, as it was introduced during the previous 2012-13 Session.

Whose idea is this Bill?

As a Private Members' Bill, this Bill represents the individual initiative of an MP (Michael Meacher), not the Government.

What type of Bill is this?

20 Ballot Bills places are awarded by lottery to backbench MP's at the start of each Session. These Bills receive precedence for debate in the Commons and a handful will succeed in becoming enacted into law.

The higher chance of success means MPs who win a ballot slot are frequently lobbied by groups wishing to have legislation tabled on their behalf, but the choice of bill ultimately remains with the MP.

So is this going to become a law?

No. This Bill did not complete it's passage before the Session completed and is no longer before Parliament. However, it may have been re-introduced under a similar name in a subsequent Session.

Would you like to know more?

See these Glossary articles for more information: Ballot Bill, Private Members Bill, Process of a Bill

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