Full Description
Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers.
Contents
1. A comparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance: which is better? (What would John Tiley think?) Brian Arnold; 2. The judicial approach to avoidance: some reflections on BMBF and SPI Malcolm Gammie; 3. Comparing the application of judicial interpretive doctrines to revenue statutes on opposite sides of the pond Martin McMahon; 4. Abuse of rights and European tax law Wolfgang Schön; 5. The US legislative and regulatory approach to tax avoidance Erik Jensen; 6. The law of taxation and unjust enrichment Graham Virgo; 7. The history of royalties in tax treaties 1921-1961: why? Richard Vann; 8. Land taxation, economy and society in Britain and its colonies Martin Daunton; 9. Meade and inheritance tax John Avery Jones; 10. Taxation, human rights and the family Philip Baker; 11. Family connections and the corporate entity: income splitting through the family company David Oliver and Peter Harris; Epilogue: Establishing the foundations of tax law in UK universities Judith Freedman.
