HMRC has published more information about the introduction of the General Anti-Abuse Rule (GAAR). The link above will take you to the relevant page on the HMRC website where you will find:
– A list of GAAR advisory panel members – who will look at an give advice in specific cases and approve GAAR guidance;
– A copy of the current Guidance – that is the draft consultation document published in December 2012;
– the draft legislation;
– The Aaronson Report;
– GAAR Consultation and Response documents.
If you are stuck, there is also an email link to HMRC for any enquiry you may have (Good Luck with that – let me know if you have any success getting through).
This link here will take you to HMRC’s page dealing with the draft clauses of the Finance Bill 2013 in its entirety. And there is yet more information on HM Treasury’s site here. Quite why they can’t KISS and have all relevant information in one place I don’t know.