法律英语词汇“tax avoidance”的翻译、意思、用法、释义-法律词典

单词

tax avoidance

释义

tax avoidance
The lawful arrangement or planning of one’s affairs so as to reduce liability to tax. If a person marries in order to reduce his tax burden he is practising tax avoidance: if he tells the Revenue that he is married when he is not, he is guilty of tax evasion. As Denis Healey once said: “The difference between tax avoidance and tax evasion is the thickness of a prison wall”.

In other respects, however, the concept of tax avoidance is not so easily identified. According to Lord Nolan: “The hallmark of tax avoidance is that the taxpayer reduces his liability to tax without incurring the economic consequences that Parliament intended to be suffered by any taxpayer qualifying for such reduction in his tax liability” (IRC v Willoughby [1997] UKHL TC 70). By contrast, Lord Hoffmann has suggested that the closer one tries to look at the concept of tax avoidance the more one finds that it is not a concept at all: “Tax avoidance schemes either work or they do not…It is not that the statute has a penumbral spirit which strikes down devices or stratagems designed to avoid its terms or exploit its loopholes” (Norglen Ltd v Reeds Rains Prudential Ltd [1997] UKHL 51).

The phrase “tax avoidance” has crept into statute. The Finance Act 2004 Part VII is entitled “Disclosure of Tax Avoidance Schemes”. However, in the 14 sections in that part of the Act the phrase “tax avoidance scheme” is never used; instead, reference is consistently made to “notifiable arrangements”. Statutory use of the term “tax advantage” is, by contrast, frequent.

Recent legislation has included provisions to attack both tax avoidance and firms that devise such schemes for others to use (see diverted profits tax; Follower Notice; General Anti-Abuse Rule; promoter of tax avoidance schemes). See also anti-avoidance provisions; purpose; Ramsay Principle.

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