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Continuing Attack on Avoidance

The Chancellor has continued his focus on ensuring that people “play by the rules” and do not seek to avoid tax.  This could be regarded as disingenuous as technically the tax avoidance regime requires playing by a strict interpretation of the rules. I guess he means he wants people to abide by the spirit (or moral compass) of the law.   He referred again to the introduction of the General Anti Abuse Rule and the naming and shaming process.  He also mentioned further action to be taken but no details as yet.  I assume the lack of any cut to HMRC’s budget also reflect his desire to increase the overall tax take.



Date: 20th March, 2013
Author: Cathy Corns


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