Paul L. Caron

Monday, April 5, 2010

Tiley Presents Tax Avoidance -- The Never Ending Search Today at Case Western

Tiley John Tiley (Queens College, University of Cambridge) delivers the Norman A. Sugarman Tax Scholar in Residence Lecture today at Case Western on Tax Avoidance: The Never Ending Search for Resolving Clashing Principles:

  • 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)
  • 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.

Colloquia, Tax | Permalink

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"Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes." Helvering v. Gregory, 69 F.2d 809, 810 (2nd Cir. 1934) (L. Hand, J.), affirmed, 293 U.S. 465 (1935).

Posted by: Handy Man | Apr 5, 2010 5:02:27 PM