Tax Avoidance; the Never Ending Search for Resolving Clashing Principles
APR 5, 2010
4:30 PM - 5:30 PM
* What is the definition of avoidance?
* Would principles based drafting help our tax legislation?
* It is possible to arrange your affairs to avoid paying the maximum tax, but you may not abuse the purpose of tax statutes
* Although the United Kingdom does not have a General Anti-Avoidance Rule (GAAR), there is avoidance legislation (the Institute of Fiscal Studies (IFS) Tax Law Review Committee has just published a review of UK avoidance legislation since 2000: www.ifs.org.uk)
* There is also avoidance in situations other than taxation, for example in "hire purchase" (rent to own) situations or in a particular property law case where a landowner built a path to go around a toll gate in order to avoid paying the toll.
Emeritus Professor of Tax Law and
Life Fellow, Queens College, University of Cambridge
Leverhulme Emeritus Fellowship 2008-2010
John Tiley has taught tax law at Queens’ College in the University of Cambridge since 1967. He has been Director of the Law Faculty’s LLM program on several occasions and was the founder Director of the Centre for Tax Law. He was made a CBE for services to tax law in 2003. Other honours include being made a Fellow of the British Academy in 2008 and a QC (Hon) in 2009.
He is the author of the leading UK academic work on tax law – Revenue Law
(6th ed 2008 Hart Publishing, Oxford) – and is a regular contributor to the British Tax Review
and other UK journals. He is a founder member of the European Association of Tax Law Professors and is Deputy Chair of the Academic Committee.
He has a keen interest in the tax systems of other countries and has been a visiting professor in many countries. He served as a part-time judge from 1983 to 1997.
Open to the public at no cost. One FREE hour of CLE credit will be available to lawyers who attend. Please note - Recording in any form is prohibited.
· British Tax Review 2005
· Tax Avoidance Jurisprudence
· Control of Avoidance - U.S