Oxford University Centre for Business Taxation

A GAAR for the UK? Building on overseas experience.

Conference to be held at The Queen Elizabeth II Conference Centre, London

on 10th February 2012

(There is no fee to attend the conference).

The Aaronson report on a proposed GAAR for the UK, published in November 2011, has attracted considerable interest.  Designed as a targeted anti-abuse rule rather than a broad spectrum anti-avoidance rule, it aims to escape some of the problems experienced with GAARs in other jurisdictions. Novel features for the UK, such as a proposed Advisory Panel, bear similarities to institutions elsewhere but differ in other respects.

As a contribution to the on-going debate, the Oxford University Centre for Business Taxation (OUCBT) is holding a conference on 10th February 2012, at which Graham Aaronson, members of his Advisory Panel and other UK experts will discuss these issues with leading authorities on the GAARs of other jurisdictions. 

The conference will take place in the heart of Westminster at The Queen Elizabeth II Conference Centre, Broad Sanctuary, Westminster, London SW1P 3EE.
Telephone: 020 7222 5000 http://www.qeiicc.co.uk/.  

Panellists, chairs and speakers:

From Australia:
Professor Ann O’Connell (Melbourne Law School)
Hon Justice Tony Pagone (a member of the Australian GAAR Panel)
Professor Graeme Cooper (University of Sydney)

From Canada:
Professor David Duff (The University of British Columbia)
Wayne Adams (Canadian Tax Foundation, formerly Chair of the GAAR committee at the Canadian Revenue Agency)

From Ireland:
Emer Hunt (University College Dublin)

From New Zealand:
Professor Craig Elliffe (University of Auckland)

From South Africa:
Ed Liptak (Consultant South African Revenue Service (with responsibility for GAAR))

International and EU:
Philip Baker QC (Gray’s Inn Tax Chambers)
Richard Lyal (EU Commission Legal Service)

From the UK:
Graham Aaronson QC (Pump Court Tax Chambers) - GAAR report author.
Chris Davidson (HMRC)
Malcolm Gammie QC (One Essex Court)
Professor Michael Devereux Centre for Business Taxation)

GAAR Study Group: John Bartlett (Group Head of Tax, BP Plc), Professor Judith Freedman (Professor of Taxation Law and Director of Legal Research, Centre for Business Taxation, Oxford University), Sir Launcelot Henderson (Judge of the Chancery Division of the High Court of Justice) , The Rt. Hon Professor Lord Hoffmann (formerly Lord of Appeal, Non-Permanent Judge of the Court of Final Appeal of Hong Kong), Howard Nowlan (formerly Tax Partner at Slaughter & May, part time Judge of the First-Tier Tribunal (Tax Chamber)), Professor John Tiley QC (Emeritus Professor of the Law of Taxation, Director of the Centre for Tax Law, Cambridge University).

The Centre for Business Taxation is grateful to the Oxford Melbourne Law School Research Partnership funded by Mr Allan Myers AO QC for financial assistance with this conference.

Thanks also go to Allen & Overy, McGrigors LLP and the Norton Rose Group for their financial support.

To download the programme please click here.

If you have any questions about the conference, please email cbtevents@sbs.ox.ac.uk

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