By John Avery Jones, Peter Harris, David Oliver

ISBN-10: 0511585950

ISBN-13: 9780511585951

ISBN-10: 0521887771

ISBN-13: 9780521887779

Devoted to the paintings of John Tiley, the best tax educational within the united kingdom for greater than 20 years, this quantity of essays specializes in topics that, between others, motivate the writings of Tiley. the 1st of those topics, tax avoidance, comprises utilizing tax legislations in a fashion that's opposite to legislative purpose. the second one of those subject matters, taxation of the kinfolk, comprises right id of the tax topic and is consequently one of many basic structural beneficial properties of source of revenue tax. Drawing on old precedent, educational excellence and private adventure, the significance of Tiley's contribution to the tax box is pointed out via contributions through many of the world's such a lot influential tax writers.

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Devoted to the paintings of John Tiley, the most popular tax educational within the united kingdom for greater than twenty years, this quantity of essays specializes in topics that, between others, motivate the writings of Tiley. the 1st of those subject matters, tax avoidance, contains utilizing tax legislation in a way that's opposite to legislative rationale.

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At p. ’ 24 comparative perspectives on revenue law Lords in the absence of the GAAR. The pre-GAAR tax avoidance case law of the Supreme Court provides strong evidence that, in the absence of the GAAR, the Supreme Court would be encouraging tax avoidance schemes to flourish. Its well-established position was that taxpayers were entitled to do anything that was not specifically prohibited by statute. Conclusion What would John Tiley think about the question of whether a judicial anti-avoidance doctrine or a statutory general anti-avoidance rule is a better method for controlling tax avoidance?

Then allowances could be restricted in various ways. To the uninitiated this might appear a complete answer on the basis that the sole benefit of BGE’s sale and leaseback was to transfer entitlement to the tax allowances from BGE (which could not use them) to BMBF (which could). This provision of the Capital Allowances Act was not, however, devoid of authority. In Barclays Mercantile Industrial Finance Ltd v Melluish,4 the Inland Revenue had raised and had lost this argument in a film leasing arrangement.

BGE might have used the proceeds of selling the pipeline to repay some of its existing borrowings. Instead, it deposited the proceeds with another Barclay’s group subsidiary and the deposit was, in effect, used to secure a guarantee that Barclays Bank provided of the lease rentals. The effect nevertheless was to reduce BGE’s financial costs in much the same way as if it had borrowed on better terms from Barclays and had repaid its existing borrowings. The better financial terms that Barclays was able to offer as compared to BGE’s existing borrowings, and therefore the the judicial approach to avoidance 27 saving that BGE achieved, reflected Barclays’ ability to deduct the capital allowances immediately rather than at some future time, as in BGE’s case.

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Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley by John Avery Jones, Peter Harris, David Oliver


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