Tax Avoidance Developments in the UK

Freedman, Judith (2012) Tax Avoidance Developments in the UK. In: University of Auckland Business School Seminar, 21/03/2012, New Zealand. (Unpublished)

Full text not available from this repository.


The United Kingdom is undergoing a significant review of the law relating to tax avoidance. In December 2010, the UK Government appointed Graham Aaronson QC, supported by a Study Group to consider and report on the need for, and possible shape of, a general anti-avoidance rule (GAAR) in the UK.

The proposals for tax reform contained in the report by Graham Aaronson can be found at the HM Treasury website: General Anti-Avoidance Rule (GAAR).

This seminar will discuss the problems posed by recent tax cases in the UK, the proposals for tax reform contained in the Graham Aaronson’s report and the reaction to that report.

This discussion has significant relevance to New Zealand academics and practitioners because of the debate about the need for reform to our GAAR legislation. In previous forums (November 2011) here at the University of Auckland the tax avoidance working groups report “Improving the Operation of New Zealand's Tax Avoidance Laws" suggested reform. It is therefore extremely pertinent to examine and learn from the UK experience in designing a modern GAAR as we deal with legislation that received its last overhaul nearly 40 years ago.

Item Type: Conference or Workshop Item (Lecture)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 25 Oct 2012 10:22
Last Modified: 23 Oct 2015 14:07

Actions (login required)

Edit View Edit View