Market leading insight for tax experts
View online issue

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.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top