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14 April 2016 / David Greene
Issue: 7694 / Categories: Opinion , Tax
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Avoidance or evasion?

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David Greene wonders what will flow from the Panama revelations for lawyers?

Many moons ago when I took the Chartered Institute of Taxation exams (never could get my head round VAT) the difference between evasion and avoidance was drummed into you. Strangely, there remains utter confusion over the difference between the two words by people who should be able to differentiate, as each has been called upon to comment upon David Cameron’s financial and fiscal connections with Panama in the past week. As I write, Cameron is standing up in the Commons to defend himself and answer the House’s questions on his affairs. There may be many moral and political questions over his conduct but in law at least he has done nothing wrong.

Canal journey

Home to a one-time errant canoeist, Panama does not otherwise generally feature on the radar of the average Person on the Clapham Omnibus, save to think of the eponymous canal and, perhaps, its recent drug-torn violent history. It’s only 25 years since the US invaded the country to put

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