The government's roughshod plan
to tackle tax avoidance risks producing an ineffective GAAR, argues
Chas Roy-Chowdhury
Tax avoidance is now officially an issue for politicians and
the public. Almost overnight we have become a nation concerned about
whether businesses are paying enough tax. Some commentators are even
suggesting that paying tax is a moral issue. Pensioners at supermarket
checkouts nowadays even enter in to discussions about tax avoidance.
It is wrong to try to ascribe a moral value system to the calculation
of a tax base. We cannot measure it and business cannot know with
certainty which line side of the line they necessarily stand
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