Ron Horne, managing partner of Johnston Carmichael, has written an article for the Herald in which he argues that "Negotiation, not litigation, is the best way for HMRC to cut down on tax avoidance schemes".
He notes that in October 2005, Dave Hartnett – then the director general of HMRC and now its permanent secretary for tax – announced a major change in the campaign against tax avoidance, going as far as saying that "tax avoidance would be stamped out by 2008".
Oh really?
Hartnett is not exactly a student of human nature, is he?
Tax does have to be taxing.
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hmrc have stamped out avoidance. There is no tax left to avoid. Well done!
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