For the latest New Development, see ND.2808.
The general anti-abuse rule (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. 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).
For an overview of the GAAR, including the taxes to which it applies, see A7.411.
GAAR Advisory Panel
The GAAR Advisory Panel is an independent committee, appointed by HMRC Commissioners1. It was established to review and approve HMRC's guidance on the GAAR and to provide opinions on individual cases referred to it, where HMRC considers that the GAAR may apply. HMRC is not represented on the panel.
Providing opinions on the reasonableness of tax arrangements is a key role (see A7.411) of the GAAR Advisory Panel because a court or tribunal must, in determining a matter under the GAAR, take into account the panel's opinion(s). This includes opinion(s) given in respect of the referral
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