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Tax ‘avoision’ - where do we draw the line?

09 November 2021 / Dilpreet K Dhanoa
Issue: 4816 / Categories: Comment & Analysis
63264
Matter of perspective

Key points

  • The tax debate around morality has added insurmountable challenges to the executive legislature and judiciary.
  • Courts are asked to consider not just the commerciality of a transaction but also the taxpayer’s mental intention.
  • Taxpayers and advisers have to decide what is successful and unsuccessful tax planning.
  • Tax legislation requires clearer definitions to avoid uncertainty.

In late summer the London Tax Society and Taxation magazine held a competition to encourage young professionals to write for tax publications. Entrants had to be within ten years of achieving their most recent professional qualification and work in a tax-related technical field. The entries were judged anonymously and the judges were Andrew Hubbard Taxation editor-in-chief Allison Plager Taxation deputy editor Keith Gordon barrister at Temple Tax Chambers and Mala Kapacee director of London Tax Network Ltd and founder of London Tax Society. All the articles were...

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