'Naughty' or 'nice' tax avoidance : What is the difference?

J. Goh

Research output: Contribution to journalArticlepeer-review


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 languageEnglish
Pages (from-to)69-78
JournalInternational Journal of Private Law
Issue number1
Publication statusPublished - 2011


  • 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


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