Abstract
This article deals mainly about the difference between unacceptable ('naughty') and acceptable ('nice') tax avoidance, both of which are 'legal'; though for unnaceptable tax avoidance, the HMRC or the courts may deny the tax benefit. Legislative complexity contributes much to the difficulty in ascertaining the distinction between these two forms of tax avoidance. The article explores these difficulties and discusses possible solutions.
| Original language | English |
|---|---|
| Pages (from-to) | 69-78 |
| Journal | International Journal of Private Law |
| Volume | 4 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 2011 |
Keywords
- anti-avoidance
- British Constitution
- electorate supremacy
- legislative complexity
- parliamentary supremacy
- purposive drafting
- ramsay principle
- substance and form
- tax avoidance
- tax benefit
- tax evasion
- tax simplification
- taxation