Tax avoidance

Published on 1 November 1997

This report addresses whether current UK methods of dealing with avoidance are adequate and satisfactory and what, if any, other measures might be taken. Should current judicial anti-avoidance doctrines be allowed to develop or should Parliament take the initiative with a general anti-avoidance rule?

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This report addresses whether current UK methods of dealing with avoidance are adequate and satisfactory and what, if any, other measures might be taken. Should current judicial anti-avoidance doctrines be allowed to develop or should Parliament take the initiative with a general anti-avoidance rule?

    Report details

    DOI
    10.1920/co.ifs.1997.0064
    ISBN
    978-1-873357-75-0
    Publisher
    IFS

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