David Goldberg QC, Professor Judith Freedman, Ashley Greenbank of Macfarlanes and David Smith of International Power PLC speak about the GAAR.

In summer 2012 the National Audit Office (NAO) commissioned the Oxford University Centre for Business Taxation (OUCBT) to draw up an academic review of the Disclosure of Tax Avoidance Schemes regime (DOTAS) and the tax avoidance landscape. The academic review formed part of the evidence base...