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    Tangled Webs

    # 2012-06-24 18:33:21, Foamier
    "Every man is entitled if he can to order his affairs so as that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure this result, then, however unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax." So said Lord Tomlin in the 1936 Duke of Westminster case.Likewise, the Revenue can try to arm itself with as many weapons as it can, with legislation and in the courts: