APNs: the next battleground in HMRC's fight to clampdown on HNWI tax avoidance
As a young lawyer I was taught that in tax there was a simple distinction; tax evasion was unlawful, tax avoidance was lawful. Now with a much changed political and economic climate tax avoidance in its various hues is being tackled in a variety of different ways and the concept as to what is lawful and therefore permissible, much stretched.