Use the GAAR guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.
Use the GAAR guidance to help you recognise abusive tax arrangements.
Use these opinions together with the GAAR guidance to help you recognise abusive tax arrangements.
3 August 2017
HM Revenue & Customs
Tax evasion and avoidance
Don’t include personal or financial information like your National Insurance number or credit card details.