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Planning Permission

 
To what extent do taxpayers have a right to plan their tax position nowadays? John Whiting reviews old and new guidance and points out that tax planning is still an entirely valid activity
 
Posing a question about the taxpayer's right to plan might seem almost a non-issue for many readers. After all most practitioners have come across judicial dicta about the right to plan and while Parliament may have restricted smoking and banned hunting with dogs as yet there have been no legislative moves to outlaw tax planning.
 
But to argue that taxpayers have a simple unfettered right to do what they like (provided that it is in accordance with the law) does rather ignore the way things have changed in the running of our tax system in recent years....
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