HM Revenue & Customs
General Anti-Abuse Rule Advisory Panel Members

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HM Revenue & Customs is seeking 2 experienced tax professionals to join the independent General Anti-Abuse Rule Advisory Panel. This is a distinctive opportunity to contribute to an important part of the UK’s anti-avoidance framework, helping ensure that complex cases are considered with independence, rigour and balance.
The Panel provides opinions on cases referred by HMRC where the General Anti-Abuse Rule may apply, and considers, reviews and, where appropriate, approves HMRC’s GAAR guidance. Its work is intellectually stretching, highly collaborative and central to the effective operation of legislation designed to tackle abusive tax arrangements while safeguarding appropriate taxpayer protections.
You'll bring independent judgement, senior professional expertise and a commitment to public service. You'll work alongside other experienced practitioners to examine complex arrangements, test arguments carefully and contribute to clear, well-reasoned opinions. Individual cases are considered in depth by sub-panels, with all members able to contribute to the Panel’s collective work.
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Graduate Consultant — 2026 Scheme
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StrongYour economics background and your summer at a regional bank line up with what PwC looks for on the consulting scheme. Applications close in four weeks.
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Why you're a good match
You’ve got the grades and the economics background, and your bank internship is exactly the experience this scheme looks for. Apply soon — deadlines close within the month.
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Your summer at the bank plus your econometrics coursework map directly to the day-one responsibilities on this scheme — client modelling, market briefings, and deal support.
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You'll provide independent scrutiny of referred GAAR and Enablers cases. Under the relevant legislation, the GAAR Panel Chair appoints sub-panels of three Panel members to consider each referred case and provide one or more opinions.
Key Responsibilities
- Provide scrutiny on referred GAAR and Enablers cases
- Prepare for and attend all GAAR Panel meetings and conference calls
- Lead discussions on areas of tax in which you are particularly experienced
- Take an active part in discussions including on matters outside your area of expertise
- Help to ensure that the GAAR Panel’s work on reviewing and approving the GAAR Guidance is completed to agreed time
- When serving on a case sub-panel provide a reasonableness opinion and ensure you adhere to the agreed procedure and timetable


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The Panel is supported by an HMRC secretariat. It operates mainly virtually, with face-to-face meetings typically held at least once a year at HMRC’s offices at 100 Parliament Street, London, SW1A 2BQ.
We are particularly interested in candidates who can bring deep expertise across relevant areas of tax, sound analytical capability and the confidence to exercise objective, evidence-based judgement. You will need to be able to engage constructively with complex technical material, work effectively with senior peers and uphold the independence and credibility of the Panel.
This is a rewarding opportunity for individuals who want to use their experience to make a meaningful contribution to the integrity of the UK tax system.
If you have the expertise, independence of mind and commitment to public service this role requires, we would welcome your application.
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