Aaronson report

Advisory panel

Consideration by

Decisions of

Generally

Notice of HMRC's final decision

Procedure

Clarification and simplification – Barclays

Commencement and effect

Counteracting tax advantages

Adjustments

Consequential claims

Procedural aspects of counteraction

Definition

Generally

Gift between spouse

Government's pledge

Implementation

Incorporating a business

Main residence election

No general rule against tax avoidance

Position following Barclays

Ramsay principle

Real-life scenarios

Relationship between other rules

Scope

Timing transactions efficiently

Westminster doctrine