The interim members of the new General Anti Abuse Rule (GAAR) advisory panel were confirmed by HMRC last week. The panel is going to oversee the development of the new GAAR guidance.

Graham Aaronson QC was asked to convene the group, which does not include any employees of HMRC. His recommendations for appointments comprised of a range of interests; including business, tax advisers and the wider taxpayer interest and following his recommendation the Commissioners for HMRC have appointed the following individuals: 

Graham Aaronson QC (chair), John Barnett (Burges Salmon), John Bartlett (BP), Emma Chamberlain (Pump Court Tax Chambers), Robert Clayton (RSA), Bill Dodwell (Deloitte), Steve Edge (Slaughter and May), Francesca Lagerberg (Grant Thornton), David McNair (Christian Aid), Richard Murphy (Tax Research UK), Gary Richards (Berwin Leighton Paisner), and Tim Voak (Tesco). 

The panel will be in place until 31 March 2013. The GAAR is being introduced in the Finance Bill 2013 and it is envisaged that it will apply from October 2013. The purpose of the GAAR is prevent the abuse of tax law by tax avoiders. Consultation is on-going on the creation of GAAR guidance.