Title: 'Naughty' or 'nice' tax avoidance: what is the difference?

Authors: John Goh

Addresses: School of Law, University of Hertfordshire, 7 Hatfield Road, St. Albans, Hertfordshire AL1 3RR, UK

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; 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.

DOI: 10.1504/IJPL.2011.037894

International Journal of Private Law, 2011 Vol.4 No.1, pp.69 - 78

Published online: 28 Mar 2015 *

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