GAAR: a Practical Approach

04 October 2013 / Sean Randall

Issue: 4424 / Categories: Reviews , GAAR , Avoidance

By Patrick Cannon LLB BCL CTA(Fellow) barrister; paperback; 309 pages; £140; Key Haven Publications

Patrick Cannon had a busy summer. While Finance (No 2) Bill 2013 passed Parliament he wrote what I believe to be the first – and so far only – textbook devoted to the general anti-abuse rule (GAAR) its publication coinciding with the enactment of the Bill.

The book is in two sections. The first is commentary consisting of seven chapters and running to 84 pages. The second part reproduces the legislation and HMRC’s GAAR guidance as appendices and runs to 210 pages.

The seven chapters – overview and origins when the rule can apply counteraction by HMRC advisory panel court and tax tribunal proceedings the rule and particular taxes and commencement and transitional – are taken in logical order and examine critically each component of the GAAR and the process by which it is applied.

Taking into account the...

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