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dc.contributor.authorGoh, J.
dc.date.accessioned2011-05-09T08:38:50Z
dc.date.available2011-05-09T08:38:50Z
dc.date.issued2011
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 . https://doi.org/10.1504/IJPL.2011.037894
dc.identifier.issn1753-6235
dc.identifier.otherPURE: 121134
dc.identifier.otherPURE UUID: 4d037cf3-e33b-4fc1-9681-1b5b71429a75
dc.identifier.otherdspace: 2299/5744
dc.identifier.otherScopus: 79251528211
dc.identifier.urihttp://hdl.handle.net/2299/5744
dc.descriptionOriginal article is available at: http://www.inderscience.com/ 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.language.isoeng
dc.relation.ispartofInternational Journal of Private Law
dc.subjectanti-avoidance
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.subjecttaxation
dc.title'Naughty' or 'nice' tax avoidance : What is the difference?en
dc.contributor.institutionHertfordshire Law School
dc.description.statusPeer reviewed
dc.relation.schoolHertfordshire Law School
dcterms.dateAccepted2011
rioxxterms.versionofrecordhttps://doi.org/10.1504/IJPL.2011.037894
rioxxterms.typeJournal Article/Review
herts.preservation.rarelyaccessedtrue


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