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GAAR


How to apply for a non-statutory clearance from HMRC premium
A practical guide by Lexis®+ UK Tax examining when a non-statutory clearance is the right route, how to frame the application and how far HMRC’s response can be relied upon.
10 June 2026
The Tower One St George Wharf Ltd v HMRC premium
SDLT anti-avoidance provisions trump connected companies market value rule exception 
7 January 2026
Planning for the substantial shareholding exemption following M Group Holdings premium
Card image Robert Langston
The obvious conclusion from the Upper Tribunal decision is that every standalone company should form a dormant subsidiary, writes Robert Langston (Saffery Champness), but there are anti-avoidance rules to consider.
11 October 2023
Back to basics: The GAAR premium
Card image Sukhbir Binning
Card image Ian Robotham
Unsure how the ‘double reasonableness’ test works? Sukhbir Binning and Ian Robotham (Pinsent Masons) provide a refresher guide to this ground-breaking legislation.
7 January 2022
The new powers tackling promoters of avoidance schemes premium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
29 September 2020
Standards in tax: the influence of economics and politics on tax policy and tax professionals starpremium
Card image Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.
29 July 2020
Private client review for June 2020 premium
Card image Sarah Albury
Card image Andrew Goldstone
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
16 June 2020
DAC 6: six types of ambiguity premium
Card image Elinor Boote
Card image Dominic Lawrance
Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.
20 May 2020
Private client review for April 2020 premium
Card image Moustapha Hammoud
Card image Andrew Goldstone
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
Self’s assessment: let’s clamp down on avoidance!
Card image Heather Self
Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.
10 October 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
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