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Tax Avoidance — The Voyage of Discovery

 
Jonathan Legg Solicitor AIIT Lawrence Graham LLP suggests that we should refocus the tax avoidance debate
 
What constitutes unacceptable 'tax avoidance' has been a moot point for years and has split Law Lords practitioners and academics alike. What is this elusive concept which the government keeps telling us it wishes to combat?
 
Readers may be pleased to hear that I do not wish to add to the lengthy debate about what constitutes 'tax avoidance' or to proffer any thoughts about the moral rights and wrongs of certain types of tax planning. The purpose of this article is instead to refocus the debate a little; to argue that ultimately any attempt to define what constitutes 'tax avoidance' in isolation as if it were some sort of free-standing...
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