Lord Hoffmann, tax law and principles by Freedman, J

“…In the realm of tax law, as in other areas discussed in this book, Lord Hoffmann?…”

Lord Hoffmann, tax law and principles by Freedman, J

“…In the realm of tax law, as in other areas discussed in this book, Lord Hoffmann’s strongest theme has been one of purposive construction. …”

Determinants of corporate tax behaviour and co-operative compliance: a comparative study of the UK and Colombia by Cruz, D

Subjects:

The Tax Base for CCCTB: The Role of Principles by Freedman, J, Macdonald, G

“…Instead it needs to refer to IFRS as at the date of the Directive and to contain a set of tax principles as well as setting out institutional arrangements capable of managing the relationship. National tax law and national accounting standards are an inappropriate default for a C4TB. …”

Rethinking legal taxonomies for the gig economy by Adams, A, Freedman, J, Prassl, J

“…Both tax law and employment law incentivize engagers of labour to structure their workforce as a crowd of self-employed micro-entrepreneurs. …”

Designing a general anti-abuse rule: striking a balance by Freedman, J

“…GAARs are not the appropriate mechanism for a fundamental rewriting of domestic or international tax law, but they are a valuable element of the statute book in the fight to combat artificial tax arrangements.…”

HMRC and the public: the case for reform of soft law by Daly, S

“…There is now almost universal acceptance that tax law is overly complex and indeterminate. A considerable body of literature has built up in consequence analysing alternative structures for the promulgation of law. …”

Improving (not perfecting) tax legislation: rules and principles revisited by Freedman, J

“…It is frequently argued that real improvements in tax law require a coherent underlying policy, not just drafting changes. …”