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926850

registered interest
date	19/06/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, where redacted versions of opinions by the General Anti-Abuse Rule Advisory Panel are publicly available.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	155388
answer	answer is ministerial correction date of answer 27/06/2018 answer text <p>The General Anti-Abuse Rule (GAAR) Advisory Panel opinions are published on GOV.UK at https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/06/2018 11:29:28 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892281

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many opinions the General Anti-Abuse Rule Advisory Panel has published in each year since 2013.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138559
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC is actively using the GAAR and all cases referred to the GAAR Advisory Panel to date have resulted in a Panel opinion in HMRC’s favour. Since 2013, twelve Panel opinions have been published and HMRC has taken action against each referred case using the GAAR.</p><p>GAAR Panel opinions are published online at: https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 138560 question first answered 01/05/2018 15:15:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892282

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many and what proportion of cases referred to the General Anti-Abuse Rule Advisory Panel by HMRC resulted in positive determinations in each year since 2013.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138560
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC is actively using the GAAR and all cases referred to the GAAR Advisory Panel to date have resulted in a Panel opinion in HMRC’s favour. Since 2013, twelve Panel opinions have been published and HMRC has taken action against each referred case using the GAAR.</p><p>GAAR Panel opinions are published online at: https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 138559 question first answered 01/05/2018 15:15:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds