Section 211 | Proceedings before a court or tribunal

(1)In proceedings before a court or tribunal in connection with the general anti-abuse rule, HMRC must show—

(a)that there are tax arrangements that are abusive, and

(b)that the adjustments made to counteract the tax advantages arising from the arrangements are just and reasonable.

(2)In determining any issue in connection with the general anti-abuse rule, a court or tribunal must take into account—

(a)HMRC's guidance about the general anti-abuse rule that was approved by the GAAR Advisory Panel at the time the tax arrangements were entered into, and

(b)any opinion of the GAAR Advisory Panel given—^F1

(i)under paragraph 11 of Schedule 43 about the arrangements or any tax arrangements which are, as a result of a notice under paragraph 1 or 2 of Schedule 43A, the referred or (as the case may be) counteracted arrangements in relation to the arrangements, or^F1

(ii)under paragraph 6 of Schedule 43B in respect of a generic referral of the arrangements.^F1

(3)In determining any issue in connection with the general anti-abuse rule, a court or tribunal may take into account—

(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.