The General Anti-Abuse Rule (GAAR) was introduced in July 2013, and only applies to abusive tax arrangements entered into from this date.
For cases to be tackled by the GAAR, HMRC must first enquire into tax returns once they are received, and gather all relevant facts. It is therefore still early in the process of litigation action for cases to be tackled by the GAAR.
The GAAR Advisory Panel is an external body separate to HMRC. Their independent role means that they do not report the number of meetings held to HMRC.