The Resource Shooting the messenger : the proposed enabler penalty

Shooting the messenger : the proposed enabler penalty

Label
Shooting the messenger : the proposed enabler penalty
Title
Shooting the messenger : the proposed enabler penalty
Creator
Subject
Language
eng
Summary
This current note discusses the dominance of HRMC. In the author's opinion you should be taxed according to the law and you find the law in the words that Parliament has used to charge the tax. If there is a difference of opinion as to what the words mean - and therefore whether or not tax is due - that difference is to be decided upon by an independent appeal tribunal and, ultimately, by the Supreme Court. The current General Anti-Abuse Rule (GAAR) guidance suggests otherwise. This article examines the current practice of HMRC
Citation source
In: British tax review. - London. - (2017), no. 2 ; p. 142-151
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • tax authorities
  • penalties
  • tax evasion
  • tax avoidance
Label
Shooting the messenger : the proposed enabler penalty
Instantiates
Publication
Label
Shooting the messenger : the proposed enabler penalty
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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