By John Avery Jones, Peter Harris, David Oliver
Devoted to the paintings of John Tiley, the top-rated tax educational within the united kingdom for greater than twenty years, this quantity of essays makes a speciality of topics that, between others, motivate the writings of Tiley. the 1st of those issues, tax avoidance, contains utilizing tax legislations in a fashion that's opposite to legislative cause. the second one of those topics, taxation of the kinfolk, includes right id of the tax topic and is consequently one of many primary structural beneficial properties of source of revenue tax. Drawing on ancient precedent, educational excellence and private adventure, the significance of Tiley's contribution to the tax box is pointed out via contributions through the various world's such a lot influential tax writers.
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Extra info for Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley
Thus: 10 (2004) 76 TC 446 (Ch D) at para. 60. 32 comparative perspectives on revenue law The essence of the new approach was to give the statutory provision a purposive construction in order to determine the nature of the transaction to which it was intended to apply and then to decide whether the actual transaction (which might involve considering the overall effect of a number of elements intended to operate together) answered to the statutory description. Of course this does not mean that the courts have to put their reasoning into the straitjacket of first construing the statute in the abstract and then looking at the facts.
The House’s conclusion that they had to be looked at together was its reason for disagreeing with the conclusion reached by the Commissioners and the Court of Session. Even so, the generalisation involved in these short passages appears to contradict the approach espoused in BMBF of analysing the legislative context in order to reach a conclusion.
Ninth, a statutory GAAR can apply to transactions (for example, transactions that step up the cost of property or that generate loss carryforwards) that will generate tax benefits only in future years. In contrast, judicial anti-avoidance doctrines can be applied to transactions only in respect of which tax benefits have been claimed. 72 As noted above, the UK approach is an interpretive one involving a determination of the purpose of the relevant legislation and the application of the legislation to the transaction to determine if it 70 71 72 The burden of proof as to the purpose of a transaction and the purpose of the legislation was controversial in the recent consultations concerning the amendment of the GAAR in South Africa and in the debate in the United Kingdom in the late 1990s concerning the introduction of a GAAR.
Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley by John Avery Jones, Peter Harris, David Oliver