HMRC has announced the appointment of six new panel members to its general anti-abuse rule (GAAR) advisory panel.
Chair of the panel, Patrick Mears, led the selection process which after six weeks has resulted in the commissioners of HMRC appointing the following members:
- Michael Hardwick - Linklaters
- David Heaton - Baker Tilly
- Brian Jackson - Burberry
- Sue Laing - Boodle Hatfield
- Gary Shiels - business consultant
- Bob Wheatcroft - Armstrong Watson
As explained in a recent analysis on the GAAR, partners at Big Four firms were excluded from the final GAAR advisory panel in order to avoid the perception of a “conflict of interest”, according to a person familiar with the recruitment process.
Instead, the panel is drawn from a broad base of sectors and backgrounds from the profession.
One of the key elements of the government's proposals for the GAAR announced in 2012 was the creation of an independent panel to approve guidance and to provide opinions on cases where HMRC thinks the GAAR may apply.
Interim appointments to the panel were made to approve the guidance published with the 2013 Finance Bill.
The new panel will convene six times a year and initial appointments are to last for three years.
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