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Close the Tax Havens!

Simon Sweetman independent tax consultant continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
The theme here has been shown as Tax Avoidance but this article is in fact about the use of tax havens in avoidance. There is a regular argument which equates the use of sophisticated tax haven planning with (say) obtaining tax relief by making a payment into a pension fund (it's all tax planning isn't it?). This — not to put too fine a point on it — is rubbish. We may not be able to draw the line with absolute precision and we may not all draw it in the same place but we know the difference when we see it. The law of course is not like this and insists on the...
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