{"id":8449,"date":"2011-01-14T15:38:26","date_gmt":"2011-01-14T13:38:26","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=8449"},"modified":"2011-01-14T15:38:28","modified_gmt":"2011-01-14T13:38:28","slug":"treasury-announces-general-anti-avoidance-principle-study-group","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2011\/01\/14\/treasury-announces-general-anti-avoidance-principle-study-group\/","title":{"rendered":"Treasury announces general anti-avoidance principle study group"},"content":{"rendered":"<p>The <a href=\"http:\/\/www.hm-treasury.gov.uk\/press_04_11.htm\">Treasury has announced<\/a> the creation of a study group to look at a UK general anti-avoidance principle. As it says:<\/p>\n<blockquote>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; line-height: 1.25em; padding: 0px;\">Graham Aaronson QC, today notified the Exchequer Secretary to the Treasury David Gauke, of the experts who will work on his study into a General Anti-Avoidance Rule (GAAR), and the areas they will cover.<\/p>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; line-height: 1.25em; padding: 0px;\">This follows the Exchequer Secretary&rsquo;s announcement in December that a study group would be set up to explore the case for a GAAR in the UK. This is part of the Government&rsquo;s commitment to tackling tax avoidance and building sustainable defences to address long-standing avoidance risks.<\/p>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; line-height: 1.25em; padding: 0px;\">Those working with Graham Aaronson in the committee are:<\/p>\n<ul style=\"margin-top: 10px; margin-right: 0px; margin-bottom: 20px; margin-left: 20px; list-style-type: none; list-style-position: initial; list-style-image: initial; padding: 0px;\">\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">John Bartlett<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">Judith Freedman<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">Sir Launcelot Henderson<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">Lord Hoffmann<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">Howard Nowlan<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">John Tiley<\/li>\n<\/ul>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; line-height: 1.25em; padding: 0px;\">Topics which the committee will look at include;<\/p>\n<ul style=\"margin-top: 10px; margin-right: 0px; margin-bottom: 20px; margin-left: 20px; list-style-type: none; list-style-position: initial; list-style-image: initial; padding: 0px;\">\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">consideration of existing experience with GAARs and other anti avoidance principles in other jurisdictions;<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">what a UK GAAR could usefully achieve; and<\/li>\n<li style=\"margin-top: 5px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 15px; background-image: url(http:\/\/www.hm-treasury.gov.uk\/images\/bulletSquare.gif); background-attachment: initial; background-origin: initial; background-clip: initial; background-color: initial; background-position: 2px 5px; background-repeat: no-repeat no-repeat;\">what the basic approach of a GAAR should be.<\/li>\n<\/ul>\n<p style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; line-height: 1.25em; padding: 0px;\">The study group will complete its work by the 31st October 2011 and will report its conclusions to the Exchequer Secretary.<br style=\"padding: 0px; margin: 0px;\" \/><\/p>\n<\/blockquote>\n<p>It's got some good people on it, some of whom I know.<\/p>\n<p>Let's hope it delivers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Treasury has announced the creation of a study group to look at a UK general anti-avoidance principle. As it says: Graham Aaronson QC, today<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2011\/01\/14\/treasury-announces-general-anti-avoidance-principle-study-group\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[134,10],"tags":[],"class_list":["post-8449","post","type-post","status-publish","format-standard","hentry","category-gantip","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/8449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=8449"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/8449\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=8449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=8449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=8449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}