HMRC Is Shite

HMRC Is Shite
Dedicated to the taxpayers of Britain, and the employees of Her Majesty's Revenue and Customs (HMRC), who have to endure the monumental shambles that is HMRC.

Tuesday, 12 December 2017

Distinguishing Tax Avoidance and Evasion: Why and How


Allison Christians in her article "Distinguishing Tax Avoidance and Evasion: Why and How" correctly points out that:
"Much public discourse about tax policy conflates tax avoidance and tax evasion as if they were effectively the same phenomenon."
She notes:
"Tax evasion is wholly objectionable [...]. Tax avoidance describes a range of taxpayer behaviors, not all of which are wholly unobjectionable in the context of an otherwise coherent tax system. Tax avoidance and evasion can and should be distinguished..."
As she concludes:
"The failure to coherently delineate between tax evasion and tax avoidance is not the product of legal impossibility but rather of governance failure."
As I have noted many times on this site, the responsibility for the shambles that is our tax system rests with our "respected" MPs!

Tax does have to be taxing.

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