Define: Westminster Doctrine

UK Accounting Glossary

Definition: Westminster Doctrine


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What is the dictionary definition of Westminster Doctrine?

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Under UK taxation law, the Westminster Doctrine is the principle that a person is entitled to make any lawful arrangement that one sees fits in order to reduce one’s liability to tax.

The doctrine is named after the verdict in the case: Commissioners Of Inland Revenue vs the Duke Of Westminster (1936), in which the House Of Lords upheld the Duke of Westminster’s right to remunerate his gardener through a covenant scheme, as a means to reduce his tax liability.


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