Lord Denning

in The Due Process of Law

Published in print January 1980 | ISBN: 9780406176080
Published online March 2012 | e-ISBN: 9780191705113 | DOI:

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The law has placed no restriction on people going out of England to avoid tax or for any other reason. There was in olden days a writ called ne exeat regnum. The author states that he had never known a case in modern times where this writ had been issued: and he thinks it is now obsolete. Especially now that imprisonment for debt has been abolished. A creditor has now a better remedy by way of a mareva injunction, which does not trespass upon personal liberty. But the law still does what it can to discourage citizens taking unfair advantage of their liberty to go abroad. This chapter discusses the case of Jersey, a favourite haven for the tax avoider. Furthermore, it also discusses those who operate companies registered abroad in tax-havens.

Keywords: writ; ne exeat regnum; creditor; mareva injunction; tax-havens

Chapter.  1919 words. 

Subjects: Constitutional and Administrative Law

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