| dc.contributor.author | Goh, J. | |
| dc.date.accessioned | 2011-05-09T08:38:50Z | |
| dc.date.available | 2011-05-09T08:38:50Z | |
| dc.date.issued | 2011 | |
| dc.identifier.citation | Goh , J 2011 , ' 'Naughty' or 'nice' tax avoidance : What is the difference? ' , International Journal of Private Law , vol. 4 , no. 1 , pp. 69-78 . https://doi.org/10.1504/IJPL.2011.037894 | |
| dc.identifier.issn | 1753-6235 | |
| dc.identifier.other | PURE: 121134 | |
| dc.identifier.other | PURE UUID: 4d037cf3-e33b-4fc1-9681-1b5b71429a75 | |
| dc.identifier.other | dspace: 2299/5744 | |
| dc.identifier.other | Scopus: 79251528211 | |
| dc.identifier.uri | http://hdl.handle.net/2299/5744 | |
| dc.description | Original article is available at: http://www.inderscience.com/ Copyright Inderscience Publishers [Full text of this article is not available in the UHRA] | |
| dc.description.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. | en |
| dc.language.iso | eng | |
| dc.relation.ispartof | International Journal of Private Law | |
| dc.subject | anti-avoidance | |
| dc.subject | British Constitution | |
| dc.subject | electorate supremacy | |
| dc.subject | legislative complexity | |
| dc.subject | parliamentary supremacy | |
| dc.subject | purposive drafting | |
| dc.subject | ramsay principle | |
| dc.subject | substance and form | |
| dc.subject | tax avoidance | |
| dc.subject | tax benefit | |
| dc.subject | tax evasion | |
| dc.subject | tax simplification | |
| dc.subject | taxation | |
| dc.title | 'Naughty' or 'nice' tax avoidance : What is the difference? | en |
| dc.contributor.institution | Hertfordshire Law School | |
| dc.description.status | Peer reviewed | |
| rioxxterms.versionofrecord | https://doi.org/10.1504/IJPL.2011.037894 | |
| rioxxterms.type | Journal Article/Review | |
| herts.preservation.rarelyaccessed | true | |
