Oct
11

Is Incorporation Legal Tax Planning or Tax Avoidance? | A Judicial Perspective

Author admin    Category Uncategorized     Tags

The following quotes reflect an evolving judicial attitude towards tax planning in the 21st century, with increasing emphasis on the need for commercial substance in tax planning arrangements and a clearer demarcation between legitimate planning and avoidance.

Lord Steyn in Inland Revenue Commissioners v Fitzwilliam [1993] STC 502:

“Tax planning is acceptable

View Full Article: Is Incorporation Legal Tax Planning or Tax Avoidance? | A Judicial Perspective

Post comment

Categories

Archives

Calendar

December 2025
M T W T F S S
« Aug    
1234567
891011121314
15161718192021
22232425262728
293031  

Recent Posts

Quick Search

RSS More from Letting Links

Facebook Fan Page