| Topic: | Re:Re:Re:Re:Christmas Tree sales by Sainsbury's | |
| Posted by: | Sam Hearn | |
| Date/Time: | 22/12/25 12:19:00 |
| In the landmark case of Inland Revenue Commissioners v. The Duke of Westminster [1936] Lord Tomlin (The Judge) famously stated: “Every man is entitled if he can to order his affairs so as that the tax attaching under the appropriate Acts is less than it otherwise would be.” While the Westminster doctrine distinguished legitimate tax planning from illegal evasion, its application has been limited by subsequent legal developments, including the Ramsay principle (WT Ramsay Ltd v IRC [1982]) and the General Anti-Abuse Rule (GAAR) (2013). Modern approaches allow courts to consider the purpose of tax legislation and scrutinize artificial transactions primarily aimed at tax avoidance. The GAAR specifically addresses "abusive" tax arrangements. Despite these measures, the core principle of structuring affairs tax-efficiently within legal boundaries remains valid. |