Experimental and numerical observations in turbulent shear flows point to the persistence of the anisotropy imprinted by the large-scale velocity gradient down to the smallest scales of turbulence. This is reminiscent of the strong anisotropy induced by a mean passive scalar gradient, which manifests itself by the ‘ramp–cliff’ structures. In the shear flow problem, the anisotropy can be characterised by the odd-order moments of
$\partial _y u$, where
$u$ is the fluctuating streamwise velocity component, and
$y$ is the direction of mean shear. Here, we extend the approach proposed by Buaria et al. (Phys. Rev. Lett., 126, 034504, 2021) for the passive scalar fields, and postulate that fronts of width
$\delta \sim \eta Re_\lambda ^{1/4}$, where
$\eta$ is the Kolmogorov length scale, and
$Re_\lambda$ is the Taylor-based Reynolds number, explain the observed small-scale anisotropy for shear flows. This model is supported by the collapse of the positive tails of the probability density functions (PDFs) of
$(\partial _y u)/(u^{\prime }/\delta )$ in turbulent homogeneous shear flows (THSF) when the PDFs are normalised by
$\delta /L$, where
$u^{\prime }$ is the root-mean-square of
$u$ and
$L$ is the integral length scale. The predictions of this model for the odd-order moments of
$\partial _y u$ in THSF agree well with direct numerical simulation (DNS) and experimental results. Moreover, the extension of our analysis to the log-layer of turbulent channel flows (TCF) leads to the prediction that the odd-order moments of order
$p (p \gt 1)$ of
$\partial _y u$ have power-law dependencies on the wall distance
$y^{+}$:
$\langle (\partial _y u)^p \rangle /\langle (\partial _y u)^2 \rangle ^{p/2} \sim (y^{+})^{(p-5)/8}$, which is consistent with DNS results.