Ramsey Principle

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August 31, 2024 4 min read Definitions
Ramsey Principle: Tax Law Analysis
Law Taxation Tax Law UK Law Ramsey Principle Tax Avoidance Legal Precedent
The Ramsey Principle in UK tax law allows courts to evaluate a series of transactions holistically to determine tax liability. Originating from the case Commissioners of Inland Revenue v W T Ramsey Ltd, this principle helps prevent tax avoidance through artificial transactions.
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