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Tax Avoidance — Industry Perspective

Rachel Morrison Director of Group Taxation & Accounting at Alliance & Leicester plc presents an industry perspective of tax avoidance
When I was first asked to write an article considering a corporate's perspective of avoidance I was a little uncertain as to where to start. Searching for inspiration my eyes fell upon my bookshelf and in particular the five volumes of legislation that now govern the day-to-day work of a tax professional. This compares to the two books the 'Yellow' and 'Orange' that I was faced with some 16 years ago as a new graduate.
Whilst we can partly attribute this significant increase in legislation to the introduction of provisions taxing key areas such as foreign exchange loan relationships and derivatives ...

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