And the GAAR also by their own admission covers rather less than you imply anyway which is why litigation is likely to be involved. The official guidance[1] spe

And the GAAR also by their own admission covers rather less than you imply anyway which is why litigation is likely to be involved. The official guidance[1] specifically cites circumstances which are not (in HMRCs view) caught by it (eg nominating a different residence every month as your primary residence in order to benefit from additional reliefs which extend for longer than the month on multiple properties and effectively completely avoid capital gains tax) which you might have thought would be caught. [1] https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar https://www.gov.uk/government/collections/tax-avoidance-gene...