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A7.410 What is the GAAR?

The general anti-abuse rule (GAAR) is the rule of law or judicial doctrine of general application, which contains general anti-avoidance principles which can be applied by the courts. Note that the Scotland and Wales have their own versions of the GAAR in respect of devolved taxes, see A1.535 (Scotland) and A1.543 (Wales).

The GAAR applies with effect from 17 July 2013 and it is intended to counteract tax advantages that would, ignoring the GAAR, arise from abusive tax arrangements. See A7.411 for more on the scope and application of the GAAR.

The counteraction of tax advantages, is effected by making adjustments on a just and reasonable basis. The adjustments can be made though an assessment or by amending of a claim.

The GAAR takes priority over any other part of tax legislation and forms part of the UK's anti-avoidance framework which includes¹:

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