General Anti-abuse Rule Advisory Panel
(asked on 26th April 2018) - View Source
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many and what proportion of cases referred to the General Anti-Abuse Rule Advisory Panel by HMRC resulted in positive determinations in each year since 2013.
This question was answered on 1st May 2018
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.