General anti-avoidance rule (GAAR)
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