ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book argues that the UK General Anti-Abuse Rule permits judges to examine taxpayers’ motives, intentions and purposes when determining whether the GAAR applies. It also argues that such an examination is undesirable due to the subjectivity involved in this approach, which can cause uncertainty for taxpayers and tax professionals. However, the terms “motive”, “intention” and “purpose” are frequently conflated, and there has been little research aimed at identifying the differences between these terms. The distinctions between these key terms are important as they have different levels of subjectivity. The UK government’s concerns surrounding tax avoidance have soared in recent years, and great efforts have been made to draw the public’s attention to this alleged harmful phenomenon. It has been suggested that “almost overnight the UK has become a nation apparently obsessed with whether businesses are paying enough tax”.
