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TI-UK Position Statement on Tax Avoidance by Individuals

Tax avoidance has attracted increasing media attention and public attitudes in the UK to tax avoidance are hardening, partly as a reaction to the current difficult economic conditions.

TI-UK has provisionally adopted the following position on tax avoidance by individuals, linked to a definition of tax avoidance that may be enshrined in a new law in 2013:

  • Individuals should scrupulously abide by the law and relevant rules and regulations in the jurisdictions in which they are based and/or operate;
  • TI-UK is opposed to artificial and abusive tax avoidance, as outlined in the Government’s Consultation Paper of June 2012 which proposes a ‘General Anti-Abuse Rule’ targeted at artificial and abusive tax avoidance.


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  • Report published: Jul 2013

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