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This work (Get Out of GAAR Free) and its companion piece (Go To GAAR, Go Directly to GAAR) represent the Ying and Yang of the GAAR. The series consists of 29 works, which will be titled as the GAAR unfolds. The first print in the edition was provided to Larry Chapman on his retirement from the Tax Foundation, having never faced the GAAR; future works will track GAAR cases as they unfold. The first so named, (Get Out of GAAR Free, 8/14) and Birch Cliffhanger (Go To GAAR, 8/15) kick off the series commemorating these monumental decisions, based on the artist’s view of those facts. The artist, calls them as he sees them. The juxtaposition of the cards and the text, reminds the viewer that pundits don’t always call the GAAR right.

Printed at Middle Path Prints by Daryl Vocat.

This work (Go To GAAR, Go Directly to GAAR) and its companion piece (Get Out of GAAR Free) represent
the Yang and Ying of the GAAR. The series consists of 29 works, which will be titled as the GAAR unfolds.
The first print in the edition was provided to Larry Chapman on his retirement from the Tax Foundation,
having never faced the GAAR; future works will track GAAR cases as they unfold. The first so named, Ox
Gored Properties (Get Out of GAAR Free, 8/14) and Birch Cliffhanger (Go To GAAR, 8/15) kick off the series
commemorating these monumental decisions, based on the artist’s view of those facts. Time will tell if
their positions reverse on appeal. The artist, calls them as he sees them. The juxtaposition of the cards
and the text, reminds the viewer that pundits don’t always call the GAAR right.

Printed at Middle Path Prints by Daryl Vocat.

The London Undergound, 245 miles of track and routes, buried some 55 metres below cobble stone streets. A maze of multiple potential entry points, destinations and random outcomes to any journey. This most recent work of pastiche, created to act as a warning to the unwary GAARgonaut; the UK GAAR is not to be messed with. A country with not only an economic substance test, but now an unvarnished GAAR with serious penalties for those that travel its path. The HMRC ends the long-standing safety of the Duke of Westminster principle. Specific guidance from the HMRC recently notes that “Taxation is not to be treated as a game where taxpayers can indulge in inventive schemes in order to eliminate or reduce their tax liability.” The UK GAAR has a message… beware. MIND THE GAAR faithfully represents the UK GAAR which adds to the taxonomy of the world’s GAARs.
Printed at Open Studio by Miles Ingrassia.