Taxidermy: Getting under the skin of a tax lawyer

I was stunned when I read the opening words of Advocate General Bobek’s Opinion in Cussens.

Why do most people stop at a red traffic light?  Is it fear of punishment, self-preservation, because the law says you should (in other words, respect for the rules) or because society expects you to?

In my previous blog post, I highlighted the problems with current policy decisions and corporate tax rules which have failed to keep up with the new globalised world, and allow for industrial scale tax avoidance. Without ripping up the existing tax code and building one suitable for the internet age, there are some changes which Governments can take in order to minimise the level of tax avoidance.

Over the past 18 months, the political wind has changed. The public have made clear how disgusted they feel at the industrial scale tax avoidance by big business, and politicians are now waking up to their anger. A recent YouGov poll found that 62% of the public considered (legal) tax avoidance unacceptable.