| 单词 | Westminster doctrine |
| 释义 | Westminster doctrine Westminster doctrine In UK tax law, the principle that a person is entitled to make any lawful arrangement that he or she sees fit in order to reduce liability to tax. It is named after the ruling in the case Commissioners of Inland Revenue v the Duke of Westminster (1936), in which the House of Lords upheld the Duke’s right to pay his gardener through a covenant scheme, thus reducing his liability to surtax. CompareRamsey principle. See alsoGeneral Anti-Abuse Rule. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。