Understanding the General Anti-Abuse Rule (GAAR)

The Ramsay principle
Why was a GAAR needed?
What does the GAAR do?
Understanding the GAAR guidance
The GAAR – procedure
The GAAR and Self Assessment
This essential course is designed to help practitioners understand and deal with HMRC’s new General Anti-Abuse Rule which many commentators rightly see as the most radical change to tax law of recent years.  No legal, tax or accountancy professional can afford to ignore the implications of this far-reaching and problematic legislation for them and their clients.  Every practice will need to implement procedures to address the new higher levels of risk that the GAAR brings to taxpayers and their transactions.  There will be plenty of time to ask questions and Andrew Gotch’s long experience of HMRC’s approach to anti-avoidance and compliance will give you the help you need to keep your clients and their transactions safe from the reach of the GAAR.