At the date at which this volume states the law, there is no case law concerned with the application of the GAAR1 itself. However, the requirement for the court or tribunal to take into account guidance about the GAAR published by HM Revenue and Customs in determining any issue in connection with the GAAR2 means that the court or tribunal must take into account HM Revenue and Customs' views regarding whether the tax advantage arising in certain historic cases, predating enactment of the GAAR legislation, would have been seen as arising from abusive tax arrangements.
Part D of the guidance
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