Tax Avoidance - Game Over? The Hardman Lecture 2014
When Philip Hardman, a leading figure in the world of tax and founder member of the Tax Faculty in 1991, passed away unexpectedly in 1993 an annual lecture series was established in his memory the same year.
Each year a leading member of the tax profession, or a prominent figure who is involved in taxation, is invited to present the Hardman Lecture. Past speakers include Lord O'Donnell, Lord Howe, Dave Hartnett and David Gauke.The 2014 lecture was presented by Jolyon Maugham on 11th November.
He shared some thoughts on where we now go with tackling marketed tax avoidance. Starting with the big plugging exercises (the DOTAS regime, GAAR and Accelerated Payment Notices), he looked at the problem of tax avoidance through the eyes of the various participants in the tax market as well as of the various protagonists. He also invited HMRC to form a realistic appraisal of its prospects of succeeding in litigation.
A full copy of his speech can be found here.
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