University of Hertfordshire

From the same journal

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

Research output: Contribution to journalArticlepeer-review

Standard

'Naughty' or 'nice' tax avoidance : What is the difference? / Goh, J.

In: International Journal of Private Law, Vol. 4, No. 1, 2011, p. 69-78.

Research output: Contribution to journalArticlepeer-review

Harvard

APA

Vancouver

Author

Bibtex

@article{4d037cf3e33b4fc196811b5b71429a75,
title = "'Naughty' or 'nice' tax avoidance : What is the difference?",
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.",
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",
author = "J. Goh",
note = "Original article is available at: http://www.inderscience.com/ Copyright Inderscience Publishers [Full text of this article is not available in the UHRA]",
year = "2011",
doi = "10.1504/IJPL.2011.037894",
language = "English",
volume = "4",
pages = "69--78",
journal = "International Journal of Private Law",
issn = "1753-6235",
publisher = "Inderscience Enterprises Ltd.",
number = "1",

}

RIS

TY - JOUR

T1 - 'Naughty' or 'nice' tax avoidance : What is the difference?

AU - Goh, J.

N1 - Original article is available at: http://www.inderscience.com/ Copyright Inderscience Publishers [Full text of this article is not available in the UHRA]

PY - 2011

Y1 - 2011

N2 - 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.

AB - 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.

KW - anti-avoidance

KW - British Constitution

KW - electorate supremacy

KW - legislative complexity

KW - parliamentary supremacy

KW - purposive drafting

KW - ramsay principle

KW - substance and form

KW - tax avoidance

KW - tax benefit

KW - tax evasion

KW - tax simplification

KW - taxation

U2 - 10.1504/IJPL.2011.037894

DO - 10.1504/IJPL.2011.037894

M3 - Article

VL - 4

SP - 69

EP - 78

JO - International Journal of Private Law

JF - International Journal of Private Law

SN - 1753-6235

IS - 1

ER -