Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many opinions the General Anti-Abuse Rule Advisory Panel has published in each year since 2013.
HMRC is actively using the GAAR and all cases referred to the GAAR Advisory Panel to date have resulted in a Panel opinion in HMRC’s favour. Since 2013, twelve Panel opinions have been published and HMRC has taken action against each referred case using the GAAR.
GAAR Panel opinions are published online at: https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar.