Types of tax avoidance
Dear Her Majesty’s Treasury,
There have been uses of the following terms found in Hansard
"contrived tax avoidance"
"aggressive tax avoidance"
"artificial tax avoidance"
1) Does the Treasury have formal definitions of the above terms?
2) Can you provide me with the formal definitions of the above terms.
3) Can you provide me with the formal definition of the term "tax avoidance" used by the Treasury.
4) If no formal definitions are available for 2) can you explain the difference between the types of tax avoidance in 2) and "tax avoidance" in general.
Yours faithfully,
Chris Sawyer
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