The GAAR Advisory Panel (the Panel) is an independent body which since 2013 has produced opinion notices on whether tax arrangements and schemes referred to it by HMRC are or are not abusive. Its notices must be taken into account by HMRC and the tax tribunals.
Judicial review proceedings have recently been issued against a number of opinion notices of the Panel. Richard O’Brien has been instructed to defend the Panel. The claimants are represented by Reynolds Porter Chamberlain. HMRC is also an interested party. A decision on whether the claim will be permitted to proceed to a substantive hearing is awaited.
Richard O’Brien practises in public law as well as tax and financial services. He is a member of the Attorney General’s A Panel and listed in Chambers and Partners as a leading public law junior.