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Contracts, Status and the Judiciary

  • Nigam NuggehalliEmail author
Chapter
Part of the SpringerBriefs in Law book series (BRIEFSLAW)

Abstract

In both the United Kindom and in India, no tax can be imposed without the authority of a statute. This principle has lead to what some might consider an unhealthy obsession with statutory language. The idea that a statute’s language has to account for any tax imposed was taken by judges initially to mean only taxes that come within the literal language of the statute would be allowed. As one would have expected, some taxpayers took their cues from this and concocted schemes that stretched the statutory language and eventually the credulity of judges.

References

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  3. Hoffmann L (2005) ‘Tax Avoidance’. BTR 197Google Scholar
  4. Lord W (2004) Ramsay 25 years on: some reflections on tax avoidance. 120 LQR 412Google Scholar

Copyright information

© The Author(s), under exclusive licence to Springer Nature India Private Limited 2020

Authors and Affiliations

  1. 1.School of Law, BML Munjal UniversityGurugramIndia

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