With the coming into effect of the general anti-abuse rule (GAAR) on 17 July 2013, are certain features of registered pension schemes now within its ambit? Or are they caught by the DOTAS regime anyway? It is unclear what criteria should be used to determine whether or not they are caught. The GAAR guidance, at Part D, in its omission of a pension scheme example, has missed a very important criterion which ought to be used to establish whether the tax arrangements adopted by a pension scheme are caught by the GAAR rule.
