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Title: A history of the anti-avoidance legislation applying to settlements for income tax purposes
Author: Stopforth, David Paul
ISNI:       0000 0001 3487 6738
Awarding Body: University of Glasgow
Current Institution: University of Glasgow
Date of Award: 1988
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The main purpose of this study is to examine the growth and spread of income tax avoidance through the use of settlements and to analyse the background to the introduction of appropriate anti-avoidance legislation. Though there is much material available to explain the meaning of this legislation there is little to explain why it was introduced, what it was aimed at and why it took the form it did. This research fills that gap and in the process throws light on the nature of the relationships between the Inland Revenue, Parliamentary Counsel, the Chancellor of the Exchequer and Parliament. It also shows the influences each have in the policy-making and legislative processes. Although the focus is on settlements, some of the observations apply to avoidance generally and explain the development of the Revenue's attitude to it.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Income tax avoidance law