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Taxation, work and welfare
General Anti-Abuse Rule (GAAR)
In December 2010 the Government asked Graham Aaronson QC to lead a study that would consider whether General Anti-Avoidance Rule (GAAR) could deter and counter tax avoidance, whilst providing certainty, retaining a tax regime that is attractive to businesses, and minimising costs for businesses and HMRC.
The report by Graham Aaronson QC was published on 21 November 2011. The Government accepts the recommendation of the Aaronson report that a General Anti-Abuse Rule targeted at artificial and abusive tax avoidance schemes would improve the UK’s ability to tackle tax avoidance. The Government will consult with a view to bringing forward legislation in Finance Bill 2013.
Related links
- General Anti-Avoidance Rule study: final report (PDF 247KB)
- Press notice: Independent study on general anti-avoidance rule published, 21 November 2011
- Written Ministerial Statement by the Exchequer Secretary to the Treasury David Gauke on General Anti-Avoidance Rule, 21 November 2011
- Letter from Graham Aaronson QC to the Exchequer Secretary, David Gauke MP, dated 11 November 2011 (PDF 501KB)
- Letter from Graham Aaronson QC to the Exchequer Secretary to the Treasury, David Gauke MP, dated 9 June 2011 (PDF 1MB)
- Response by the Exchequer Secretary to the Treasury to Graham Aaronson QC (PDF 131KB)
- General Anti-Avoidance Rule Study Group: Study Programme
- Study of a General Anti-Avoidance Rule: Terms of Reference (PDF, HMRC website, opens in new window)
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