On 14 June 2016, UK HM Treasury published amendments of the Finance Bill 2016 concerning the application of the General Anti-Abuse Rule (GAAR). These include: Amendments to Clauses 144 and 145: Provisional counteractions and binding of tax arrangements to lead arrangements: To ensure that GAAR procedural changes work as intended, and ensure that consequences that already result from a GAAR counteraction apply equally under the new GAAR counteraction procedures; and To ensure that those who engage in abusive arrangements concerning National Insurance Contributions (NICs) are subject to the procedural changes under Clause 145 and the GAAR Penalty under Clause 146;...