Take this from a partner is [sic] E & Y South Africa:It is my view that morality has no place in the application of tax law since morality is largely subjective.
Which is terribly convenient. Because if there is no morality in the application of tax law it means there’s no right or wrong. And so there need be no guilt for breaking it.
There are many laws that some of us feel no guilt in breaking. I feel, for instance, no guilt about breaking the laws on buying and ingesting Class A drugs.
And it can be claimed no penalties are due when tax law is broken, because what is the crime?
Erm, the crime is tax evasion, you pillock, and I imagine that the penalty is a very stiff fine and possible incarceration, as any fule kno. Admittedly, we are talking about a man who, whilst a professional accountant, apparently doesn't understand the difference between tax evasion and tax avoidance, so we must make allowances.
You can then claim that the application of tax law (which is all tax practitioners do) is victimless when abuse takes place (as it does). You can see why accountants, lawyers and bankers like this view.
Richard, no one feels guilt about tax avoidance, and morality does not come into it; company directors are bound to avoid as much tax a possible: it is their legal fiduciary duty to maximise their company profits. Believe me, you get a load of pamphlets from Companies House pointing this out.
What they are not allowed to do is evade tax, i.e. break the law. But, as has already been pointed out, you don't understand the basic difference, do you? Fuckwit.