Explore the Westminster Doctrine, a pivotal principle in UK tax law allowing lawful tax minimization, originating from a landmark 1936 case. Understand its implications and limitations in modern tax strategies.
Explore the fine line between legal tax avoidance and illegal tax evasion. Understand the principles of the Westminster Doctrine and the impact of the General Anti-Abuse Rule in curbing 'artificial and abusive' tax avoidance strategies.