University of Hertfordshire

From the same journal

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

Research output: Contribution to journalArticlepeer-review

  • J. Goh
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Original languageEnglish
Pages (from-to)69-78
JournalInternational Journal of Private Law
Publication statusPublished - 2011


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 article is available at: Copyright Inderscience Publishers [Full text of this article is not available in the UHRA]

ID: 121134