This week's opinion

In a free society informed debate about taxation is important. The shape of the tax system how it deals with the balance between the rights and obligations of taxpayers and how it supports particular types of investment and activities are matters of public concern. But where does the boundary lie between transparency and confidentiality? It was only when the tax affairs of household name businesses were discussed that the public started to take note of the work of the House of Commons’ Public Accounts Committee. But the committee found it difficult to obtain information.

In her book  Called to Account Margaret Hodge (who used to chair the committee) said: ‘The greatest challenge to restoring confidence in the British tax system stems from the secrecy that surrounds it.’ But then consider the Supreme Court’s recent decision in Ingenious in which it took a dim view of Dave Hartnett’s...