Following last year's announcement that a study group would be set up to explore the merits of a General Anti-Avoidance Rule (GAAR) for the UK, HMTreasury has announced the following tax and legal experts who will comprise the committee alongside Graham Aaronson QC:
- John Bartlett
- Judith Freedman
- Sir Launcelot Henderson
- Lord Hoffman
- Howard Nowlan
- John Tiley
The study group has a deadline of 31 October 2011 to consider -
- Existing GAARs and other anti-avoidance principles operating in other jurisdictions
- What a UK GAAR could usefully achieve and
- What the basic approach of a GAAR should be
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