Westminster Doctrine

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Definitions
Tax Avoidance
Tax Avoidance Tax Planning General Anti-Abuse Rule Westminster Doctrine Taxation Legal Matters Finance
Minimizing tax liabilities legally and by means of full disclosure to the tax authorities.
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Definitions
Westminster Doctrine
Westminster Doctrine Tax Law Tax Avoidance UK Tax Law Tax Planning General Anti-Abuse Rule (GAAR) Ramsey Principle
The Westminster Doctrine refers to the principle in UK tax law that individuals and entities may arrange their financial affairs to minimize tax liability. It originated from the 1936 ruling in Commissioners of Inland Revenue v the Duke of Westminster.
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