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Semantic challenge on the term 'tax avoidance'.
Have you ever unintentionally used the wrong word and consequently provoked the wrong response? Sometimes the effect can be humorous. Think of Mrs Malaprop in Sheridan’s play The Rivals or Del Boy in TV’s Only Fools And Horses. Sometimes the effect can be offensive. Think here – as Andrew Hubbard pointed out (Taxation 18 January 2018 page 5) – of HMRC director general Jim Harra’s remark made to the House of Commons’ Public Accounts Committee that small businesses are ‘highly non-compliant’. (Ironically academic research suggests that non-compliance is often due to poor service from the tax authorities.)
Sometimes the effect can be confusing. Take the term ‘tax avoidance’. The word ‘avoidance’ does not convey what the critics of the practice are seeking to portray. Unsurprisingly the discussion about tax avoidance is confused and confusing.
Avoidance is a technique that we use when...
