General Anti-abuse Rule Advisory Panel

HM Treasury written question – answered on 23rd May 2016.

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Photo of Rob Marris Rob Marris Shadow Minister (Treasury)

To ask Mr Chancellor of the Exchequer, how many tax avoidance cases the General Anti-Abuse Rule Advisory Panel made decisions on in (a) 2013, (b) 2014, (c) 2015 and (d) 2016 to date.

Photo of Rob Marris Rob Marris Shadow Minister (Treasury)

To ask Mr Chancellor of the Exchequer, how many times the General Anti-Abuse Rule Advisory Panel met in (a) 2013, (b) 2014, (c) 2015 and (d) 2016 to date.

Photo of Rob Marris Rob Marris Shadow Minister (Treasury)

To ask Mr Chancellor of the Exchequer, how many tax avoidance cases the General Anti-Abuse Rule Advisory Panel considered in (a) 2013, (b) 2014, (c) 2015 and (d) 2016 to date.

Photo of Rob Marris Rob Marris Shadow Minister (Treasury)

To ask Mr Chancellor of the Exchequer, how many tax avoidance cases have been submitted by HM Revenue and Customs to the General Anti-Abuse Rule Advisory Panel in (a) 2013, (b) 2014, (c) 2015 and (d) 2016 to date.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

The General Anti-Abuse Rule (GAAR) was introduced in July 2013, and only applies to abusive tax arrangements entered into from this date.

This means that it will first apply to income tax returns for the tax year ending 5 April 2014, which must have been filed with HM Revenue and Customs (HMRC) by 31 January 2015.

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.

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