SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 7GAAR Advisory Panel opinion, and representations
Requirement for court or tribunal to take Panel opinion into account
36
1
In this paragraph “enabler penalty proceedings” means proceedings before a court or tribunal in connection with a penalty under paragraph 1.
2
In determining in enabler penalty proceedings any question whether tax arrangements to which the penalty relates were abusive, the court or tribunal—
a
must take into account the relevant Panel opinion, and
b
may also take into account any matter mentioned in sub-paragraph (4).
3
In sub-paragraph (2)(a) “the relevant Panel opinion” means the opinion of the GAAR Advisory Panel which under this Part of this Schedule was required to be considered by a designated HMRC officer in deciding whether the penalty should be assessed.
4
The matters mentioned in sub-paragraph (2)(b) are—
a
guidance, statements or other material (whether of HMRC, a Minister of the Crown or anyone else) that was in the public domain at the time the arrangements were entered into, and
b
evidence of established practice at that time.