Finance and Accounting

Finance and Accounting

Tax avoidance; a debate easily resolved
Project description
Tax avoidance has been around since the advent of taxation itself, but in recent months tax avoidance has been a regular feature in the media spotlight – press, TV coverage and a topic of the Public Accounts Committee (PAC). In part, this has been driven by the publicity afforded to a number of high profile companies, and individuals, who whilst complying with their tax obligations completely within the ‘letter’ of the law, have been accused of not complying with the ‘spirit’ of the law, in order to ‘avoid’ paying tax.

Attitudes towards tax avoidance have changed over time, as the above quotes indicate. There are however diverse opinions towards tax avoidance from within academia, HM Revenue and Customs, the courts and ‘the profession’ and indeed also differing opinions as to what ‘tax avoidance’ actually is, or is not.

 

 

 

 

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