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Why did the UK get it wrong? A reply


This article replies to a recent contribution to the Jersey and
Guernsey Law Review by Filippo Noseda, which argued that the
United Kingdom’s contribution to the development of tax
transparency was largely due to Eurosceptic and anti-human rights
attitude. This article argues that, regardless of what might be thought
about Euroscepticism and opposition to the Human Rights Act, moves
to tax transparency represent a wider consensus both in the
international community and in the United Kingdom. The merits of
that consensus is doubtless open to academic discussion, as is the
potential for the United Kingdom to seek to impose its approaches
(including potentially mistaken ones) on the Crown Dependencies.
However, given that support for tax transparency has a broad and bipartisan base in the United Kingdom and elsewhere, speculation as to
the motives of the current British government do not provide a useful
framework for tackling the balance between privacy and tax

Categories Law, Social science
Keywords Bipartisan Support, Euroscepticism, Human Rights Act, International Community, Tax Transparency
Author Dennis Dixon
Date published 2021
Document type Article
Organisation Jersey and Guernsey Law Review
IRR Code IRR/JGLR/2021.43856
File Type pdf