The government is to start recruiting a team to head a new interim advisory group to oversee the development of guidance on the new General Anti-AbuseRule (GAAR) to tackle abusive tax avoidance.

HMRC plans to advertise for a chairperson for the advisory panel shortly with a view to making an appointment by early 2013. It is hoped that the new postholder will be in place by 31 January 2013. The appointee will also advise HMRC on appointing the other panel members. This process will not be complete until early next year.

Until this time an interim group of panel members led by Graham Aaronson QC will oversee the development of the new guidance, after it is published for public consultation in December.

HMRC will not be represented on the advisory panel (including the interim group), but will support both with administrative and secretariat resources.

Treasury secretary, David Gauke said: 'HMRC already has a strong set of weapons to tackle tax avoidance, and the GAAR will be a valuable additional tool in tackling artificial and abusive avoidance schemes.

'But we are also clear that it must address such schemes without creating uncertainty for business investment. I am pleased that Graham Aaronson will bring to bear the expertise that he and his colleagues have already brought to the GAAR Study Group Report to ensure that HMRC's guidance is of practical use to all taxpayers.'

A full consultation response document will be published with the draft legislation and draft guidance in December.