Formation of the GAAR study programme
Dear Her Majesty’s Treasury,
At the 22 June 2010 Budget, the Government announced that it would consider whether a General Anti Avoidance Rule (GAAR) should form one element of strengthened defences against tax avoidance. Recognising the range of views on the implications of a GAAR, it was confirmed that HMRC would engage informally with interested parties over the summer of 2010 to explore whether there is a case for developing a UK GAAR.
The Exchequer Secretary to the Treasury (Mr David Gauke) announced in a Written Ministerial Statement on 6 December 2010 that he would be setting in train a study programme to establish whether a GAAR could be framed to meet the objectives of deterring and countering tax avoidance in a fair way, while providing certainty, retaining a tax regime that is attractive to business and minimising compliance costs for businesses and HMRC and, if so, how the provisions of the GAAR might be framed. He also announced that the study would be led by Graham Aaronson QC, supported by a small group of experts.
Please provide details of all meetings and interviews held by the Treasury, the Chancellor of the Exchequer and the Exchequer Secretary prior to 6 December 2010 with regard to the formation of the study programme and the process of selecting its leadership.
I look forward to hearing from you.
Yours faithfully,
Michael Richards
Dear Mr Richards,
Thank you for your Freedom of Information request. I write to confirm receipt of your request and to inform you that it is receiving attention. If you have any enquiries regarding your request do not hesitate to contact me.
Ava Rose.
Correspondence and FOI Support Officer,
HM Treasury.
Dear Mr. Richards
Please find attached a response to your FOI request.
Regards
Information Rights Unit| HM Treasury, 1 Horse Guards Road, SW1A 2HQ
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