Abusive, meaning

Advisory panel and opinion notices, decision of

Advisory panel decision and opinion notices

Aggregate penalties

Appeals against provisional counteractions



Consequential amendments

Consequential relieving adjustments

Corrective action by taxpayer

Counteraction of tax advantage

Counteraction of tax advantages by adjustments

Consequential relieving adjustments


Court or tribunal proceedings

Final decision notice of


Inapplicability, SDRT



Notice of final decision after opinion of advisory panel

Notified adjustments

Opinion notices and decision of


Priority rules

Priority rules subject to

Procedural requirements

Assumption that tax advantage does arise, notice given on

Decision and opinions of GAAR Advisory Panel

Designated HMRC officer

Equivalent arrangements

Final decision, notice of

GAAR Advisory Panel

Generic referral

Lead taxpayer, corrective action

Notice of final decision after considering opinion of GAAR Advisory Panel

Notice to taxpayer of counteraction of tax advantage

Notified taxpayer, corrective action

Opinion notices

Pooling notices

Power to amend

Proposal to bind arrangements to counteracted arrangements, notice of

Proposal to make generic referral of tax arrangements, notice of

Referral to GAAR Advisory Panel

Right to make representations, notice of

Provisional counteraction notice

Provisional counteractions

Tax advantage, meaning

Tax appeal, meaning

Tax arrangements to lead arrangements, binding of

Tax arrangements, meaning

Transitional provisions