Chapter

Introduction

Lord Denning

in The Due Process of Law

Published in print January 1980 | ISBN: 9780406176080
Published online March 2012 | e-ISBN: 9780191705113 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780406176080.003.0023
Introduction

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In recent times, England has been invaded by those who are seeking England as a haven. From their own countries they are escaping poverty, disease, and homelessness. In contrast there have been wealthy residents in England who have left because they are seeking to avoid taxes payable by them. These people have been so numerous that there was created a sobriquet for them. They are called ‘tax-exiles’. These people stay away for as long as necessary to be secure for tax relief: and then, when it suites them, they return. Allied to them, there have been men of business who have formed companies on small islands or in tiny countries overseas where they find themselves exempted from the strictness of company law and from the heaviness of taxes. These places are called ‘tax-havens’ and there has been in the past virtually no control over them.

Keywords: poverty; wealthy residents; tax-exiles; tax relief; tax-havens

Chapter.  509 words. 

Subjects: Constitutional and Administrative Law

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