Tax Partner re-appointed to HMRC’s anti-abuse panel

Andrew Jackson Solicitors LLP announces that tax partner Fiona Phillips has been re-appointed as a member of HM Revenue & Customs’ General Anti-Abuse Rule (GAAR) independent advisory panel.

Having joined the GAAR panel in 2022, Fiona will remain in the role for a further three year period, alongside her role with Andrew Jackson Solicitors.

Established in 2013 to coincide with the General Anti-Abuse Rule coming into force, the eight-strong GAAR panel comprises UK-based senior tax practitioners and legal professionals, all of whom are independent of HMRC. The role of panel members is to review and approve HMRC’s guidance on the GAAR and to provide opinions on the legitimacy of tax arrangements on cases referred to it, where HMRC considers that the GAAR may apply.

Since 2017, when cases began being referred to the GAAR panel, opinions have been issued to the parties and published in anonymised form in 29 cases.

Fiona is a chartered accountant and chartered tax adviser with over 30 years’ experience advising and guiding private and public companies through all aspects of their corporate tax affairs. She has a special interest in advising property clients on Stamp Duty Land Tax (SDLT)  and VAT.

Fiona Phillips said: – “I’m delighted to continue my role on the GAAR advisory panel. Being independent of HMRC, having cases referred to us for our opinion is an important element of the operation of the general anti abuse rule.”

For more information about the GAAR advisory panel, please visit https://www.gov.uk/government/groups/general-anti-abuse-rule-advisory-panel