Commentary

A7.415 GAAR—Court or tribunal proceedings

Administration and compliance

A7.415 GAAR—Court or tribunal proceedings

A7.415 GAAR—Court or tribunal proceedings

In any proceedings before a court or tribunal in connection with the GAAR, the burden of proof lies with HMRC (not the taxpayer), who must show that:

  1.  

    •     there are tax arrangements which are abusive, and

  2.  

    •     the adjustments made to counteract the resulting tax advantages are just and reasonable

The court or tribunal, in determining any issue in connection with the GAAR, must take into account HMRC guidance1 (as approved by the GAAR Advisory Panel at the time the arrangements were entered into) and any opinion of the GAAR Advisory

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