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How attitudes to avoidance have changed – and an adieu from the author
KEY POINTS
- The “Brightman line” against tax avoidance in 1992.
- Subsequent shift to disrupting marketing of avoidance in 2004.
- Search for someone to blame and tax after the 2008 crash.
- Current state of tax avoidance legislation case law and public opinion.
- Public Accounts Committee and Margaret Hodge.
- Moral and ethical basis for making decisions about tax planning.
My first article as editor more than 10 years ago was called As I was saying… That was because it picked up on the first article I ever wrote for Taxation “The Brightman line” (16 July 1992 page 386).
Both discussed a subject that at the respective times they were written was only of significant interest to a professional audience:...
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