Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Anti-avoidance definition

What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...

Scottish GAAR for devolved taxes (including LBTT and SLFT): scope, artificiality tests, procedure, counteraction powers, appeals, Revenue Scotland guidance, safeguards, and interaction with the UK GAAR

Published by a LexisNexis Tax expert

Practice notes

Scottish GAAR

The Scottish GAAR is intended to safeguard tax and public revenues by tackling artificial tax avoidance arrangements, and is designed to work in parallel with the targeted Anti-avoidance Rules embedded in the legislation that implements the devolved taxes. It has applied from 1 April 2015 and covers devolved taxes. A devolved tax is one designated as such by Part 4A of the Scotland Act 1998. The devolved taxes currently operating are land and buildings transaction tax (LBTT) and Scottish Landfill tax (SLFT). Air departure tax, the aggregates Levy and wild fisheries taxes are listed in Part 4A as devolved, but have not yet commenced, although the aggregates levy is anticipated to commence on 1 April 2026. The Scottish rate of income tax is not devolved; it remains administered by HMRC and falls outside the Scottish GAAR. Although the statutory framework for the Scottish GAAR appears clear and relatively simple at first sight, that very simplicity gives the rules a wide reach. Further commentary on the practical effects of the regime is provided below. Revenue Scotland guidance is likewise afforded increased significance by...

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Nicola Williams

Burness Paull

Nicola Williams is a partner in the Corporate Tax and Share Incentives team at Burness Paull LLP. She advises on tax aspects on a wide range of corporate transactions, real estate transactions and the design and implementation of share plans. Nicola is co-convener of the Law Society of Scotland’s Tax Committee and regularly contributes to HMRC and Revenue Scotland consultations on proposed tax changes. ...

Web page updated on 21/05/2026

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