A clear cut case of avoision

Is carousel fraud a question of tax avoidance or tax evasion?

That’s the quandary some advisers are supposed to be in (though TS has yet to locate any) if HM Revenue & Customs is to be believed. When HMRC has been holding meetings with firms about the subject (it is trying to get them to issue statements condemning the frauds), Chris Tailby has been present. 

That’s the Chris Tailby who is head of anti-avoidance at HMRC, and nothing to do with evasion.

A charitable view might be that Tailby is looking to expand his role, as TS is loathe to suggest that HMRC would possibly be trying to blur a few boundaries…of course it wouldn’t. Not a chance. Absolutely no way.

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