Law Commons^™

The Tiley Trilogy And U.S. Anti-Avoidance Law, Erik M. Jensen

Faculty Publications

This article examines an influential set of articles, written by Professor John Tiley in the late 1980s, about anti-avoidance doctrines developed by US courts. The trilogy of articles was written for a British audience, as part of Tiley’s efforts to resist importation of US doctrines (“bleeding chunks of alien doctrine,” as he put it) into the UK, but his ideas remain relevant to tax theorists in all countries, including the US. The article also examines the work of the Aaronson Committee, of which Tiley was a member, which successfully recommended in 2011 that the UK adopt a general anti-avoidance rule …