General Anti-Abuse Rule (GAAR) Advisory Panel

An independent advisory panel which approves HMRC’s GAAR guidance, and provides opinions on cases where HMRC considers the GAAR may apply.

Membership

The Commissioner for HMRC appoints members of the advisory panel, following a recruitment led by the Panel Chair (who is also appointed by the Commissioners). The current members of the panel are:

  • Patrick Mears (Chair)
  • Martin Benson
  • Michael Hardwick
  • Emma Chamberlain
  • Maryanna Sharrock
  • John Hampton
  • Cathy Corns
  • Bill Dodwell
  • Bill Grierson

The panel has provided guidance to HMRC and taxpayers on the procedures for dealing with cases referred to the GAAR Advisory Panel:

GAAR Procedures for dealing with referred cases

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email patrick@mears.eu. Please tell us what format you need. It will help us if you say what assistive technology you use.

Terms of Reference

The terms of reference document sets out the framework within which the GAAR Advisory Panel operates:

GAAR Terms of Reference

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email patrick@mears.eu. Please tell us what format you need. It will help us if you say what assistive technology you use.

Opinions and guidance

GAAR Advisory Panel opinions and GAAR guidance are published here:

www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar

The GAAR Advisory Panel opinions should be used together with HMRC’s GAAR guidance to help you recognise abusive tax arrangements.

Contact details

patrick@mears.eu