In December 2010 the Government asked Graham Aaronson QC to lead a study that would consider whether General Anti-Avoidance Rule (GAAR) could deter and counter tax avoidance, whilst providing certainty, retaining a tax regime that is attractive to businesses, and minimising costs for businesses and HMRC.

Here is a link to the resources at the treasury relating to this subject – http://www.hm-treasury.gov.uk/tax_avoidance_gaar.htm