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{{cn}}In {{citer|Mercury Tax Group Limited and Darren Neil Masters|HMRC|2008|EWHC|2721}}<ref>https://www.bailii.org/ew/cases/EWHC/Admin/2008/2721.html</ref> the claimant operated a tax avoidance scheme — and at this point let us cite our common observation that [[Little old ladies make bad law|little old ladies, welsh hoteliers, and tax dodgers make bad law]], so ''en garde'' — and the respondent Tax Man executed a series of dawn raids calling to mind an era of brigands, derring-do, sword-fights on | {{cn}}In {{citer|Mercury Tax Group Limited and Darren Neil Masters|HMRC|2008|EWHC|2721}}<ref>https://www.bailii.org/ew/cases/EWHC/Admin/2008/2721.html</ref> the claimant operated a tax avoidance scheme — and at this point let us cite our common observation that [[Little old ladies make bad law|little old ladies, welsh hoteliers, and tax dodgers make bad law]], so ''en garde'' — and the respondent Tax Man executed a series of dawn raids calling to mind an era of brigands, derring-do, swinging on ropes, sword-fights on poop-decks and the general kind of mischief and high-seas japery one doesn’t readily associate with the proper accounting for imputation credits, but good luck to them all the same. | ||
Tax ''avoidance'' being the right side of an [[Bright line test|unbright line]], and ''evasion'' the wrong side of it, these raids were, we supposed designed to uncover evidence of flaws in the scheme’s implementation that might cross it from one side to the other. The best that the Revenue could come up with was shortcomings in formalities regarding execution of client documentation. | Tax ''avoidance'' being the right side of an [[Bright line test|unbright line]], and ''evasion'' the wrong side of it, these raids were, we supposed designed to uncover evidence of flaws in the scheme’s implementation that might cross it from one side to the other. The best that the Revenue could come up with was shortcomings in formalities regarding execution of client documentation. |