General Anti-Abuse Rule (GAAR) Advisory Panel

An independent advisory panel which approves HMRC’s GAAR guidance, and provides opinions on cases where HMRC considers the GAAR may apply.

Membership

The Commissioner for HMRC appoints members of the advisory panel, following a recruitment led by the panel chair (who is also appointed by the commissioners). The current members of the panel are:

John Whiting CBE (panel chair)

Marek Fletcher

Bill Grierson

Michael Stean

David Taylor

Fiona Phillips

Mark Saunders

Paul Aplin

The panel has provided guidance to HMRC and taxpayers on the procedures for dealing with cases referred to the GAAR Advisory Panel:

GAAR Procedures for dealing with referred cases

PDF, 272 KB, 13 pages

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Terms of reference

The terms of reference document sets out the framework within which the GAAR Advisory Panel operates:

GAAR Terms of Reference

PDF, 222 KB, 3 pages

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Opinions and guidance

General Anti-Abuse Rule (GAAR) Advisory Panel opinions and GAAR guidance are published here:

www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar

The GAAR Advisory Panel opinions should be used together with HMRC’s GAAR guidance to help you recognise abusive tax arrangements.

Contact details

[email protected]