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A question of trust

Heather Self Group Tax Director of Scottish Power plc and a Council Member of the Chartered Institute of Taxation looks at the avoidance debate from an industry perspective
The debate on avoidance has raged hot and strong over the last few months. Nick Montagu took the stage at the Chartered Institute of Tax's lunch in January and received a number of robust responses both in the pages of this journal and elsewhere. There have been calls notably from Judith Freedman for a new GAAR or at least a GANTIP — a General Anti-Avoidance Principle. And the Wyman debate (see page 20) considered whether or not tax was a moral issue.

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