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 2024
M T W T F S S
« Nov    
 1
2345678
9101112131415
16171819202122
23242526272829
3031  

Recent Posts

Quick Search

RSS More from Letting Links

Facebook Fan Page