There is a spirit of the law, we know it, it is widely acknowledged, it is interpreted, appropriately, by the courts, and people have a duty to try to comply with it.
There are two positions regarding tax. There is obeying the law upon tax and there is not obeying the law upon tax.
We can make up all sorts of lovely names, tax compliance, avoidance, abuse, dodging, evasion.
But when it comes down to it we have a system which determines which of the two possible categories tax behaviour falls into:
interpreted, appropriately, by the courts
And that\’s it.
If the courts say that every Englishman has an absolute right to order their affairs so as to reduce their tax bills then ordering your affairs so as to reduce your tax bills is obeying the law of the land on tax.
If the courts say that paying your staff in fine wine is not obeying the law on national insurance then that is not obeying the law.
At which point Ritchie\’s entire campaign falls flat on its face.
We need a system to determine which behaviour is obeying the law and which is not. We have such a system, the Law Courts.
Game over, end of.
Tax planning, tax compliance, tax abuse, tax avoidance, tax evasion, they all, once seen by the courts, collapse down into either obeying the law or not obeying the law.