Commentary

I2.104 Anti-avoidance legislation

IHT, trusts and estates

I2.104 Anti-avoidance legislation

I2.104 Anti-avoidance legislation

The general principle in favour of a strict construction against HMRC has been modified. Parliament has introduced anti-avoidance provisions in some taxes which are phrased in broad language which deliberately eschews legal terms of art. For example, IHTA 1984, s 268, containing the provisions relating to associated operations, falls within this category. Such provisions have not always been strictly construed against HMRC. As Lord Reid said in Greenberg v IRC1:

'“We seem to have travelled a long way from the general and salutary rule that the subject is not to be taxed except by plain words. But I

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