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GAAR advisory panel begins recruiting members

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Applications are invited from suitably qualified and experienced individuals to be a member of the general anti-abuse rule (GAAR) advisory panel. The functions of the panel are to: approve HMRC’s guidance on the GAAR; and, by way of specifically arranged sub-panels, give opinions to HMRC and taxpayers about the application of the GAAR to individual cases referred to the panel.

The work of the advisory panel, including the recruitment process for panel members, is led by its chair, Patrick Mears. The expectation is for a maximum number of eight initial appointments. The time commitment for the approval of guidance function will be around six panel meetings a year and preparatory reading. Initial appointments are for three years, but some flexibility may be allowed.

See further details.