The government has admitted that tax avoidance has no proper legal
definition, but usually means an ‘inappropriate’ reduction of tax liability.
Following a question from Lord Patten over the clarification of tax evasion
and avoidance, Lord McKenzie of Luton responded: ‘These terms lack any single or
universally applied legal definition and their meaning will depend upon the
context in which they are used.’
He then went on to say that evasion was the reduction of tax liability by
illegal means while avoidance usually refers to an inappropriate reduction in
tax liability that did not have the economic consequences that parliament
The government has stated that it aims to make tax avoidance ‘not worthwhile’
Making Tax Digital will impose significant additional tax compliance costs on small businesses for little or no medium term benefit, tax and small business experts told MPs
MHA MacIntyre Hudson has partnered with cloud accounting software provider Xero ahead of the government’s requirement for digital records
The drive towards a fully digital tax regime is an admirable one, but mandation is simply wrong, according to one of the UK's most senior tax technology practitioners - Paul Aplin
Does Darwin's theory apply to taxation? Colin ponders...