The General Anti-Abuse Rule (GAAR) Advisory Panel is an independent advisory panel, which approves HMRC’s GAAR guidance and provides opinions on cases where HMRC considers the GAAR may apply.
GAAR Panel members are independent of HMRC and play an important safeguarding role. Over the next three years GAAR Panel members can expect to see enablers case referrals, continuing GAAR case referrals and proposed revisions to HMRC’s GAAR guidance.
To balance the skills and expertise across the panel, applications are encouraged from candidates with expertise in any of the taxes covered by the GAAR legislation – in particular, employment taxes or stamp duty land tax.
The roles are unpaid and involve 4-5 meetings a year. The closing date for applications is 27 April 2022 at 23:00.
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