Judith Freedman, professor of tax law at Oxford University, has been awarded a CBE for services to tax research. Freedman (pictured) was a member of Graham Aaronson’s study group which recommended the introduction of a general anti-abuse rule in the UK. She is a member of Tax Journal’s editorial board.
In a recent paper prepared for the National Audit Office, Freedman and two colleagues at the Oxford University Centre for Business Taxation said varying uses of the word ‘avoidance’ in popular debate on tax issues had caused ‘much confusion’. The authors distinguished between schemes that could be tackled by better legislation or a general anti-avoidance rule, and transactions that reduce tax ‘either by using legislation that offers certain opportunities or by relying on the structure of the international taxation system’.
But they noted ‘widespread concerns about the way in which the international tax system works, concerns which many of those researching into taxation have been investigating for some time’.
‘There is a growing consensus that the only way to tackle the way the international tax system works is through reform of that system,’ they added.
Awards for HMRC officials
The New Year Honours List 2013 includes a CBE for Dr Marian Wilson, deputy director, campaigns, risk and intelligence at HMRC, for services to increasing tax revenue through innovative national schemes.
Three OBEs go to HMRC staff including Kevin Waller, senior avoidance investigator, anti-avoidance group, and six HMRC officials receive an MBE.
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