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dc.contributor.authorGoh, J.
dc.identifier.citationGoh , J 2011 , ' 'Naughty' or 'nice' tax avoidance : What is the difference? ' , International Journal of Private Law , vol. 4 , no. 1 , pp. 69-78 .
dc.identifier.otherPURE: 121134
dc.identifier.otherPURE UUID: 4d037cf3-e33b-4fc1-9681-1b5b71429a75
dc.identifier.otherdspace: 2299/5744
dc.identifier.otherScopus: 79251528211
dc.descriptionOriginal article is available at: Copyright Inderscience Publishers [Full text of this article is not available in the UHRA]
dc.description.abstractThis 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.relation.ispartofInternational Journal of Private Law
dc.subjectBritish Constitution
dc.subjectelectorate supremacy
dc.subjectlegislative complexity
dc.subjectparliamentary supremacy
dc.subjectpurposive drafting
dc.subjectramsay principle
dc.subjectsubstance and form
dc.subjecttax avoidance
dc.subjecttax benefit
dc.subjecttax evasion
dc.subjecttax simplification
dc.title'Naughty' or 'nice' tax avoidance : What is the difference?en
dc.contributor.institutionHertfordshire Law School
dc.description.statusPeer reviewed
rioxxterms.typeJournal Article/Review

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