The final version of the GAAR was introduced into legislation in FA 2013, Pt. 5 and Sch. 43.
As part of the government’s ongoing drive to tackle promoters and enablers of tax avoidance schemes, as detailed in ¶187-927, FA 2021, s. 124 and Sch. 32, include technical amendments to the GAAR to ensure it can be used to counteract partnerships as intended.
In addition, and as provided for by the legislation, HMRC have published GAAR guidance to help users recognise abusive tax arrangements and the process for counteracting them.