HM Revenue & Customs is seeking experienced tax professionals to join the independent General Anti-Abuse Rule Advisory Panel. This is a distinctive opportunity to contribute to an important part of the UK’s anti-avoidance framework, helping ensure that complex cases are considered with independence, rigour and balance.
The Panel provides opinions on cases referred by HMRC where the General Anti-Abuse Rule may apply, and considers, reviews and, where appropriate, approves HMRC’s GAAR guidance. Its work is intellectually stretching, highly collaborative and central to the effective operation of legislation designed to tackle abusive tax arrangements while safeguarding appropriate taxpayer protections.
As a Panel member, you will bring independent judgement, senior professional expertise and a commitment to public service. You will work alongside other experienced practitioners to examine complex arrangements, test arguments carefully and contribute to clear, well-reasoned opinions. Individual cases are considered in depth by sub-panels, with all members able to contribute to the Panel’s collective work.
We are particularly interested in candidates who can bring deep expertise across relevant areas of tax, sound analytical capability and the confidence to exercise objective, evidence-based judgement. You will need to be able to engage constructively with complex technical material, work effectively with senior peers and uphold the independence and credibility of the Panel.
This is a rewarding opportunity for individuals who want to use their experience to make a meaningful contribution to the integrity of the UK tax system.
Appointment description
As a member of the GAAR Panel, you will provide independent scrutiny of referred GAAR and Enablers cases. Under the relevant legislation, the GAAR Panel Chair appoints sub-panels of three Panel members to consider each referred case and provide one or more opinions.
One member of the sub-panel will usually lead the drafting of a single opinion on behalf of the sub-panel. Where members do not agree, two or three opinions may be issued.
Following comment and input from Panel members, opinions are issued to HMRC and the taxpayer. Where possible, an anonymised version is subsequently published on the Gov.UK GAAR page, provided this can be done without identifying the parties involved.
Key responsibilities
- Provide scrutiny on referred GAAR and Enablers cases
- Prepare for and attend all GAAR Panel meetings and conference calls
- Lead discussions on areas of tax in which you are particularly experienced
- Take an active part in discussions including on matters outside your area of expertise
- Help to ensure that the GAAR Panel’s work on reviewing and approving the GAAR Guidance is completed to agreed time
- When serving on a case sub-panel provide a reasonableness opinion and ensure you adhere to the agreed procedure and timetable
The Panel is supported by an HMRC secretariat. It operates mainly virtually, with face-to-face meetings typically held at least once a year at HMRC’s offices at 100 Parliament Street, London, SW1A 2BQ.
Organisation description
An independent advisory panel which approves HM Revenue and Custom's General Anti-Abuse Rule (GAAR) guidance, and provides opinions on cases where HMRC considers the GAAR may apply.
Board composition
Gary Richards (panel chair);
Michael Stean
David Taylor
Fiona Phillips
Mark Saunders
Marek Fletcher
Person specification
Essential criteria
We are looking for 2additional GAAR Panel members with a clear passion for Tax Law, along with a strong belief in wanting to use their expertise to ‘give something back’ to protect UK public services.
A balance of skills and experience across the Panel members is desirable and we encourage applications from candidates with expertise in any of the taxes covered by the GAAR legislation.
We are looking for the following:
- Extensive understanding and experience of one or more of the taxes covered by the GAAR and a strong interest in the tax system
- Extensive technical understanding of the tax system, gained principally from within the private sector and preferably including both business and personal taxation. No public sector tax experience is required.
- An individual of undisputed integrity and standing, committed to making the GAAR and Enablers legislationoperate effectively in a balanced manner
- A team player with a willingness to contribute to all the GAAR Panel’s work
- Expected to adhere to the ethical standards outlined in the Seven Principles of Public Life
Please note: the GAAR panel is independent of HMRC therefore we are unable to accept applications from current HMRC employees.
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General Anti-Abuse Rule (GAAR) Advisory Panel Members in London employer: Taxation
Taxation in Manchester is an exceptional employer, offering a dynamic work culture that prioritises employee development and collaboration. With a competitive salary and benefits package, including a clear progression path to Tax Manager, employees enjoy the flexibility of a hybrid working model while engaging with high-net-worth clients in a supportive environment that fosters professional growth.
