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A new slant on the question of whether or not tax avoidance is morally repugnant
KEY POINTS
- Is aggressive tax avoidance really morally repugnant?
- Do the client and adviser share the same view on avoidance?
- The disadvantages of a purely legalistic approach.
- The interaction of morality and legality.
- The role of the state in providing the means to create wealth.
You can take the boy out of Sunday school but you can’t take Sunday school out of the boy. As a son of the manse and the holder of an unlikely degree in theology before qualifying as a chartered accountant and chartered tax adviser I find myself susceptible to protestant guilt about not paying the maximum tax – even though I am not currently a churchgoer.
But it’s only guilt; it doesn’t stop me claiming the reliefs to which I believe I am entitled.
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