HMRC General Anti-Abuse Rule (GAAR)

Read an article in the AAT magazine about the proposed GAAR.  Seems to boil down to: current position of what is avoidance and what is evasion depends on an interpretation of the rules.  If a GAAR were brought in, what is evasion and what is avoidance would boil down to interpretation of 'what is a reasonable course of action'.  As the article points out, this could end up being even more complex.