For a fund manager, insurer or indeed pretty much any rich foreigner, the overall effect has been to make British tax policy seem arbitrary and capricious.

对于基金经理、保险人，甚至几乎任何一个富有的外国人来说，总的效应就是使得英国的税收政策显得随意，反复无常。

youdao

The more complex the tax code, the more arbitrary and capricious enforcement is sure to be.

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Earlier this month, the court describe the measure as "arbitrary and capricious", after industry groups sued the city.

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"Because the Illinois death penalty system is arbitrary and capricious - and therefore immoral - I no longer shall tinker with the machinery of death, " he said announcing his decision on Saturday.

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