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Closing 'the Tax Gap'

Rupert Shiers of the Tax Disputes and Investigations team at McGrigors adds his thoughts to the continuing debate on the 'whys and wherefores' of tax avoidance
Before I start let me come out and declare an interest. In any debate on law reform or behaviour change I will always be in favour of the approach that does most to minimise unnecessary disputes between taxpayers and HMRC. This means that what I say here is directed towards that goal. Disputes arise frequently enough. It is in no-one's interest to create more.
Experience tells us that there are a few groups of situations in which disputes frequently arise. One group is where — however strong the taxpayer's technical position — HMRC is unable to accept it from a political perspective. There...

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