Tax avoidance and the courts : recent case law in the United Kingdom

Journal
VanderWolk, J.
Bulletin for International Taxation 2003 (Volume 57), No. 5
PriceUSD 45

UK courts have decided a number of cases concerned with tax avoidance and the extent to which the law will respect transactions undertaken solely or primarily for the purpose of reducing tax costs. Discussion of the current state of the law, focusing on the recent decision of the Court of Appeal in a case involving purported finance leasing.