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<p>The General Anti-Abuse Rule (GAAR), introduced in 2013, is expected to raise £235m.
The success of the GAAR should not be measured by how much it is expected to raise
or the number of times the rule has been invoked.</p><p> </p><p>The principle purpose
of the GAAR is to deter taxpayers from entering into abusive tax arrangements in the
first place, and initial evidence suggests that GAAR is having this effect. Before
HMRC can use the GAAR, it must first refer the case to the GAAR Advisory Panel, an
external body separate to HMRC. To date the GAAR Advisory Panel has agreed with HMRC’s
view on all cases referred to them. Their opinions are published on GOV.UK.</p>
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