Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.
The distinctions between tax avoidance evasion mitigation or planning and – a new entrant in the field – boundary pushing are murky and are becoming murkier still. There is much uncertainty about the meanings of these terms which risks confusing HMRC’s operational attitude to particular transactions and the development of tax policy. Both taxpayers and HMRC need to develop a different linguistic register to distinguish between what is acceptable and what is not.
It is commonly said that tax evasion is illegal and tax avoidance isn’t: for example Stroud’s Judicial Dictionary of Words and Phrases (8th ed) claims that Lord Tomlin’s judgement in IRC v Duke of Westminster [1936] 19 TC 490 is the authority for this proposition. But is it? Lord Tomlin...
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Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.
The distinctions between tax avoidance evasion mitigation or planning and – a new entrant in the field – boundary pushing are murky and are becoming murkier still. There is much uncertainty about the meanings of these terms which risks confusing HMRC’s operational attitude to particular transactions and the development of tax policy. Both taxpayers and HMRC need to develop a different linguistic register to distinguish between what is acceptable and what is not.
It is commonly said that tax evasion is illegal and tax avoidance isn’t: for example Stroud’s Judicial Dictionary of Words and Phrases (8th ed) claims that Lord Tomlin’s judgement in IRC v Duke of Westminster [1936] 19 TC 490 is the authority for this proposition. But is it? Lord Tomlin...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
