Exclusive: Aaronson on the GAAR study

PS On what basis were the members of the study group selected?

GA The individuals I invited to join the group are those with whom I’ve worked over many years who each bring a real expertise to examining this issue. Judith Freedman and John Tiley are leading tax academics from Oxford and Cambridge; they’re both very well informed with Judith having written about this issue before. Lord Hoffmann is a leading expert on statutory interpretation one of the key issues we’re looking at and Sir Launcelot Henderson is of course also a very experienced member of the judiciary and who is very highly respected in tax matters. John Bartlett is Head of Tax at BP and his involvement with the CBI means he’s also well placed to share their concerns. Howard Noland is a Tax Tribunal judge but he’s also a former Tax Partner at Slaughter and May...