ARTICLE · 01 AUGUST 2013

Weekly Tax Update: 31 July, 2013.

Smith & Williamson

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The Commissioners for HMRC appointed Patrick Mears as Chair of the GAAR Advisory Panel on 15 April 2013.

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Smith & Williamson

1 General news

1.1 GAAR Advisory Panel

A key element of the Government's proposals for the General Anti-Abuse Rule (GAAR) announced in 2012 was the creation of an independent Advisory Panel to approve HMRC's GAAR guidance, and to provide opinions on cases where HMRC considers the GAAR may apply. Interim appointments to the Advisory Panel were made to approve the guidance published with the Finance Bill.

The Commissioners for HMRC appointed Patrick Mears as Chair of the GAAR Advisory Panel on 15 April 2013.

Mr Mears led the process to recruit the members of the Advisory Panel and this has resulted in the Commissioners of HMRC appointing the following members of the Advisory Panel: Michael Hardwick, David Heaton, Brian Jackson, Sue Laing, Gary Shiels and Bob Wheatcroft.

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