Boodle Hatfield: Sue Laing, a partner in Boodle Hatfield's Private Client & Tax department, has been appointed to the General Anti Abuse Rule (GAAR) panel . This is an independent body just established to advise HMRC on the operation of the new GAAR, which came into force on 17 July 2013 and is one strand of theUK Government's strategy to prevent tax abusive arrangements. The Advisory Panel will approve GAAR guidance and give opinions on cases referred to it by HMRC, although those opinions will not be binding upon HMRC.
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