Tax Avoidance - Revision history

Ruth Shaw at 11:42, 14 November 2024

2024-11-14T11:42:34Z

2024-11-14T11:41:28Z

2024-09-24T14:20:36Z

‎Terminology

2024-09-24T14:20:17Z

‎Terminology

2024-09-24T14:19:25Z

‎Avoidance/mitigation, evasion

2024-09-24T14:19:04Z

2024-09-24T14:05:07Z

‎Tax avoidance: Introduction

2024-09-24T14:04:10Z

‎Tax avoidance: Introduction

2024-09-24T14:03:38Z

‎Tax avoidance: Introduction

2024-09-24T14:02:39Z

‎Tax avoidance: Introduction

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 ''Users may [[contribute to the text]].  If you see anything that needs correcting or expanding, please click on the edit link and make the corrections.  A copy of the next edition of the book will be given to the user who makes the most edits.  User contributions are reviewed by [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon]''
-For this chapter in pdf format click here: [https://tfd.wiki.anarres.org/images/0/09/FD_2_Tax_Avoidance_%283%29.pdf   Chapter 2 Tax Avoidance]
+For this chapter in pdf format click here: [https://tfd.wiki.anarres.org/images/2/29/FD_2_Tax_Avoidance_%281%29.pdf  Chapter 2 Tax Avoidance]
 ==Tax avoidance: Introduction==

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 ===Terminology===
-It is <u><span style="border-bottom: 1px double #000;">helpful</span></u> to begin with a fourfold categorisation:
+It is helpful to begin with a fourfold categorisation:
 (1)	''Tax evasion'':  Conduct which constitutes a criminal offence (fraud on HMRC or similar offences).  This typically involves dishonest submission of an incorrect tax return.  Dishonesty is essential to these offences.<ref> See [[Failure to Prevent Tax Evasion#Fraudulent evasion offences | Fraudulent evasion offences]]  Although there are now offences which do not require dishonesty, see [[Failure to Prevent Tax Evasion#Offshore tax offences | Offshore tax offences]].  I would not characterise these offences as evasion.</ref>

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 ===Terminology===
-It is helpful to begin with a fourfold categorisation:
+It is <u><span style="border-bottom: 1px double #000;">helpful</span></u> to begin with a fourfold categorisation:
 (1)	''Tax evasion'':  Conduct which constitutes a criminal offence (fraud on HMRC or similar offences).  This typically involves dishonest submission of an incorrect tax return.  Dishonesty is essential to these offences.<ref> See [[Failure to Prevent Tax Evasion#Fraudulent evasion offences | Fraudulent evasion offences]]  Although there are now offences which do not require dishonesty, see [[Failure to Prevent Tax Evasion#Offshore tax offences | Offshore tax offences]].  I would not characterise these offences as evasion.</ref>

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 ==Avoidance/mitigation, evasion==
-I %%_first%% discuss the complicated, emotionally charged, and in practice constantly abused term “tax avoidance”.
+I first discuss the complicated, emotionally charged, and in practice constantly abused term “tax avoidance”.
 ===Terminology===

@@ Line 13: / Line 13: @@
 ==Avoidance/mitigation, evasion==
-I first discuss the complicated, emotionally charged, and in practice constantly abused term “tax avoidance”.
+I %%_first%% discuss the complicated, emotionally charged, and in practice constantly abused term “tax avoidance”.
 ===Terminology===

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 ==Tax avoidance: Introduction==
-Tax ::avoidance:: is as old as taxation itself;<ref>For examples from 1798 and 1920, see "Tax Avoidance in 1798"
+Tax avoidance is as old as taxation itself;<ref>For examples from 1798 and 1920, see "Tax Avoidance in 1798"
 :<i>https://www.kessler.co.uk/wp-content/uploads/2013/06/Tax-avoidance-criticism-in-1798.pdf</i>  and “Vestey: Royal Commission debate”
 :<i>https://www.kessler.co.uk/wp-content/uploads/2017/11/Vestey_Royal_Commission_debate.pdf</i></ref> but the topic has taken prominence in recent decades, with extensive attention from parliament and the media.<ref>It is interesting to speculate why that has been the case. I think the reasons lie in politics and sociology rather than tax law or practice.  The Public Accounts Committee, and some effective pressure groups, have clearly contributed but given the pressure on the front page, why has their work received so enthusiastic a reception?  The 2008 financial crisis and climate of austerity may be a factor.</ref>