Welcome to GAAR.co.uk

Hello and welcome to gaar.co.uk, the information and advice website for the forthcoming GAAR legislation.

Following the findings and subsequent recommendations of Graham Aaronson QC, the introduction of a general anti avoidance rule (GAAR) was formally laid out in the 2012 Budget to tackle the widespread avoidance of tax in the UK.

The aim of this website will be to monitor and assess the impact of GAAR on the UK exchequer and the wider economy as a whole.