Sue Laing, Private Client Tax Partner at Boodle Hatfield (and 4 others), appointed to the GAAR panel

Sue Laing, a partner in Boodle Hatfield’s Private Client & Tax department, has been appointed to the GAAR (General Anti Abuse Rule) panel.

The GAAR Panel is an independent body established to advise HMRC on the operation of the new GAAR, which came into force on 17 July 2013 and is one strand of the UK 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.

Sue Laing said: “The GAAR panel will fulfill an important role by working alongside HMRC to help distinguish between acceptable tax planning and unacceptable tax abuse, so I am delighted to have the opportunity to play a part in this process.”

The new GAAR legislation defines what are abusive tax arrangements. It applies to the following taxes: Income Tax, Corporation Tax (including amounts chargeable or treated as Corporation Tax), Capital Gains Tax, Inheritance Tax, Petroleum Revenue Tax, Stamp Duty Land Tax, and the Annual Residential Property Tax.

The other five panel members are Michael Hardwick – consultant at Linklaters law firm, David Heaton – partner at accountancy and business advice firm Baker Tilly, Brian Jackson – vice-president for group tax at Burberry Group Plc, Gary Shiels – business consultant, and Bob Wheatcroft – tax partner at Armstrong Watson accountancy firm.

Panel members have each been appointed for a term of three years.