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The GAAR guidance aims to help interpret and apply the general anti-abuse rule (GAAR).

This is why the GAAR guidance includes in Part D various examples to illustrate the types of arrangements HMRC considers should escape the GAAR and those which it considers should be caught by the GAAR. The current version of the GAAR guidance, as well as previous versions of the guidance, are available online (see: GAAR guidance).

Part D of the GAAR guidance (which is dated 11 September 2020) contains the majority of the illustrative examples, but some are found in other parts of the guidance too.

For ease of reference, the table in this Checklist:

1. •

   pulls together

2. •

   in one place

3. •

   a list of the arrangements:

   1. â—¦

      referred to in any part of the GAAR guidance

   2. â—¦

      in respect of which HMRC has indicated it would not pursue counteraction under the GAAR (although note that much of the legislation underlying the examples has changed since the examples were included)

This Checklist does not cover those types of arrangements