*Closes 16th September*

The Commissioners for HM Revenue and Customs invite applications from suitably qualified and experienced individuals to take on the role of Chair of the Advisory Panel that is a key element of HMRC’s operation of the General Anti-Abuse Rule (GAAR).

The functions of the Advisory Panel are to:
  • Give opinions to HMRC and taxpayers about the application of the GAAR to individual cases referred to the Panel
  • Consider, review (and if appropriate) approve HMRC’s guidance on the GAAR
The Chair will be responsible to the HMRC Commissioners for:
  • leading the work of the Panel;
  • advising the Commissioners on appointments to the Panel
  • selecting Panel members to consider individual cases, and for ensuring that the Panel’s opinion is delivered to the parties;
  • managing and delivering the Panel’s review of HMRC’s GAAR guidance;
  • ensuring that the procedures and guidance around the operation of the Panel are updated periodically;
  • delivering an annual report to the Commissioners on the Panel’s activity, including cases considered and its review of the guidance.
The Panel Chair offers a unique opportunity to play a central role in the operation of an important component of the UK tax legislation’s anti-avoidance armoury.  The time commitment will normally be around two days a month but the actual commitment will vary depends on the number of cases to be considered.

Number of vacancies: x 1

Time commitment: 24 day(s) per annum

Remuneration: £6000 per annum

Length of term: 3 years

Application deadline: 11:55pm on 16 September 2024

Person specification

Essential criteria

We are looking for an outstanding individual to act as the Chair of the GAAR Advisory Panel. The role offers an opportunity to participate in the operation of an important part of the UK’s anti-avoidance legislation, helping ensure that it is used in a balanced and appropriate manner.
We are looking for:
  • An individual of undisputed integrity and standing, with a proven ability to command the respect of stakeholders at all levels in delivering outcomes that will command acceptance by Ministers, HMRC and taxpayers.
  • A leader within the tax profession, with experience working at a senior level and adept at building relationships with a wide range of stakeholders
  • Extensive technical understanding of the tax system, gained principally from within the private sector and preferably including both business and personal taxation. Public sector tax experience is not essential.
  • A strong, demonstrable commitment to diversity and inclusion

Application and selection process

In order to apply you will need to create an account or sign in.

Once you are logged into your account, click on ‘apply for this role’ and follow the on-screen instructions To apply, all candidates are required to provide:

  • a Curriculum Vitae (CV)
  • a supporting statement
  • equality information
  • information relating to any outside interests or reputational issues

We will ask you to check and confirm your personal details to ensure your application is accurate.

You will also have the opportunity to make a reasonable adjustment request or apply under the disability confident scheme before you submit your application.