A fairer tax system

In his recent Hardman lecture Dave Hartnett referred to creating a relationship between HMRC and tax advisers of ‘mutual trust’.

I agree with much of what Dave said but would myself stress the word ‘mutual whereas he stressed ‘trust’.

One of the issues Dave raised was tax avoidance. To me the position of both HMRC and the Government appears to be that where the law can be construed so as to provide a benefit to the taxpayer in circumstances that were clearly not envisaged by Parliament when the law was enacted taxpayers should refrain from seeking to take advantage of the law.

I would have a great deal of sympathy for this view if HMRC were to say similarly that they would not seek to take advantage of the law so as to collect tax in circumstances that were clearly not envisaged...