The Aaronson report on a proposed GAAR for the UK, published in November 2011, has attracted considerable interest. Designed as a targeted anti-abuse rule rather than a broad spectrum anti-avoidance rule, it aims to escape some of the problems experienced with GAARs in other jurisdictions. Novel features for the UK, such as a proposed Advisory Panel, bear similarities to institutions elsewhere but differ in other respects.
As a contribution to the on-going debate, the Oxford University Centre for Business Taxation (OUCBT) is holding a conference on 10th February 2012, at which Graham Aaronson, members of his Advisory Panel and other UK experts will discuss these issues with leading authorities on the GAARs of other jurisdictions.
The conference will take place in the heart of Westminster at The Queen Elizabeth II Conference Centre, Broad Sanctuary, Westminster, London SW1P 3EE.
Telephone: 020 7222 5000