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

By John Avery Jones, Peter Harris, David Oliver

Devoted to the paintings of John Tiley, the most suitable tax educational within the united kingdom for greater than twenty years, this quantity of essays makes a speciality of topics that, between others, encourage the writings of Tiley. the 1st of those topics, tax avoidance, includes utilizing tax legislation in a fashion that's opposite to legislative rationale. the second one of those issues, taxation of the relations, includes right id of the tax topic and is hence one of many basic structural gains 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 by means of the various world's so much influential tax writers.

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8 Kay (1979, p. 354). 9 (1990) 63 TC 95 (Ch D) at p. 133. the judicial approach to avoidance 31 Legislative developments Governments and revenue authorities rarely leave matters to the courts if revenue is at risk. Final judicial pronouncements take more time than any government or legislator can tolerate and are built on the uncertain foundations of changing judicial attitudes. Thus, by the time the Commissioners came to hear BMBF, the law had been changed (and had been re-written) to defeat for the future arrangements such as those entered into by BMBF.

In the course of all these changes the provisions have become longer and more prescriptive as Parliament has wrestled with the dilemma of when to allow or not to allow tax allowances to be sold from one taxpayer to another. Basic principles of the judicial approach Given that Parliament, by neglect, ignorance or deliberate judgment, insists in many cases in enacting legislation to which there is little or no discernible principle, what (if any) should be the judicial response? In BMBF the House of Lords doubted that it could give definitive guidance but thought that it should be possible to achieve some clarity about basic principles.

The judicial approach to avoidance 29 from a syndicate of banks. After the transaction BGE was still able to use the pipeline as before, though by then it did so by virtue of the lease, sub-lease and Transportation Agreement, and it still owed to the banks the money which it had borrowed. Nor was the £91 million available to BGE for it to use in any other way to finance transactions or activities of its business. The Court of Appeal and the House of Lords disagreed, and rightly so. A moment’s thought indicates that the benefit of finance leasing is founded upon the transfer of tax allowances from one taxpayer to another.

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