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Don’t fear the GAAR, says Lucy Brennan

14 August 2012

Newspapers have devoted a lot of attention to the tax affairs of a number of high-profile individuals over the past few weeks. While the media spotlight has only intensified recently, officials behind the scenes have been working hard for years to clamp down on ‘dodgy’ schemes and structures. One outcome of this has been growing calls for a general anti-abuse rule, or ‘GAAR’.

Tail end

While countries such as Australia already have a GAAR in place, the UK has been considering one for a number of years now, yet has failed to take much action. This is changing.

A report from Graham Aaronson QC on the working of a GAAR in this country published towards the tail end of 2011 seems to have set the wheels in motion, with it culminating in the publication of a consultation on the subject this summer. The consultation paper conf...

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