Taxation: Avoidance

House of Lords written question – answered on 11th March 2013.

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Photo of Lord Christopher Lord Christopher Labour

To ask Her Majesty's Government what they consider to be difference between tax avoidance and aggressive tax avoidance.

Photo of Lord Deighton Lord Deighton The Commercial Secretary to the Treasury

Tax avoidance is bending the rules of the tax system to gain a tax advantage that Parliament did not intend. The Government are committed to tackling all forms of tax avoidance robustly and does not generally consider it necessary to make additional distinctions but, where appropriate, it has put measures in place to tackle specific forms of avoidance and will continue to do so.

The general anti-abuse rule (GAAR), to be introduced this year, will target abusive tax avoidance schemes, the criteria for which will be defined by the GAAR legislation.

Does this answer the above question?

Yes4 people think so

No4 people think not

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