Collection

Tax avoidance: General Anti-Abuse Rule

Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.

GAAR guidance

Use the GAAR guidance to help you recognise abusive tax arrangements.

GAAR Advisory Panel opinions

Use these opinions together with the GAAR guidance to help you recognise abusive tax arrangements.

Read more about the GAAR Advisory Panel.

  1. GAAR Advisory Panel opinion of 25 June 2018: employee rewards using deeds of contribution, employee loan and tripartite agreements
  2. GAAR Advisory Panel opinion of 28 February 2018: employee rewards using contribution, employee loan and tripartite agreements
  3. GAAR Advisory Panel opinion of 26 January 2018: employee rewards using multiple tripartite arrangements
  4. GAAR Advisory Panel opinion of 17 November 2017: extraction of cash or equivalent through trust interests
  5. GAAR Advisory Panel opinion of 10 November 2017: employee rewards using gold bullion
  6. GAAR Advisory Panel opinion of 9 November 2017: employee rewards using gold bullion
  7. GAAR Advisory Panel opinion of 18 July 2017: employee rewards using gold bullion

GAAR factsheets

HMRC will send you a factsheet when you’ve used tax arrangements that the GAAR may apply to.

Published 3 August 2017
Last updated 31 July 2018 + show all updates
  1. GAAR factsheets have been added to the collection.
  2. First published.