Both the Aaronson report and the Government's extensive literature on the GAAR initiative, implementation and enactment have consistently maintained that the GAAR is not:

a rule of statutory interpretation, construction or statutory language;

a weapon in HMRC’s already extensive armoury to intimidate taxpayers in relation to arrangements to which it could not apply;

a means of increasing HMRC’s discretionary powers;

a way of discouraging taxpayers from taking an opportunity to reduce their tax liability as provided by existing legislation;

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