'Naughty' or 'nice' tax avoidance: what is the difference?. (5th January 2011)

• Record Type: Journal Article
• Authors: Goh, John
• Is Part Of: International journal of private law. Volume 4:Number 1(2011)
• Page Start: 69
• Page End: 78
• Publication Date: 2011-01-05
• Subjects: anti-avoidance -- legislative complexity -- parliamentary supremacy -- parliament -- purposive drafting -- Ramsay principle -- case law -- Inland Revenue -- statutes -- substance -- form -- tax avoidance -- tax benefits -- tax evasion -- taxation -- legislation -- UK -- United Kingdom -- taxes -- constitutional law -- British Constitution -- electorate supremacy -- tax simplification -- legal system -- law courts -- HMRC -- customs -- excise -- private law; Civil law -- Periodicals; 346.005
• Languages: English
• ISSNs: 1753-6235

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.