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Shining a light on tax avoidance

The determining factor is the subjective intention of the taxpayer. Is the main purpose the avoidance or reduction of tax?

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There are a variety of non-tax reasons for incorporation and the law will only find tax avoidance if the taxpayer subjectively intended for the avoidance or reduction of tax to be the main purpose of an arrangement.

OVER the past few weeks, there has been much interest in the issue of tax avoidance and whether high-earning professionals such as doctors and dentists have been engaging in tax avoidance schemes.

Tax avoidance is a technical legal term which has a precise meaning in law. This can be...

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