The GAAR Advisory Panel is a panel of persons to be established by HMRC for the purposes of the GAAR.

(FA 2013, Sch. 43, para. 1(1)).

HMRC’s guidance makes it clear that the advisory panel are independent of HMRC (B14.1).

HMRC’s website describes the panel as established ‘to provide opinions on cases where HMRC considers the GAAR may apply’.

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