haku: @journal_id 523 / yhteensä: 381
viite: 110 / 381
| Tekijä: | Ward, J. |
| Otsikko: | United Kingdom: Judicial responces to tax avoidance. |
| Lehti: | European Taxation
1995 : VOL. 35:1, p. 2-13 |
| Asiasana: | TAXATION TAX LAW UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | The author analyses judge-made anti-avoidance law in the United Kingdom. He concludes that it fits uneasily in a legal culture which places heavy emphasis on fidelity to the language of statutes. A constant dilemma for those who frame legal rules is the impossibility of foreseeing every possible future contingency. A rule may either fail to cover a situation which falls within the reasons or it may cover a situation which is outside the reason for the rule. In the article the legal characterization of the transactions, the statutory anti-avoidance techniques and the evolution of the new approach of the judiciary at tax avoidance schemes are analysed. |
SCIMA