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So now we have three, completely specific and technically (legally) proper terms. Firstly, the tax planning, which does not warrant criticism. Secondly, the tax dodging, which is morally wrong but technically legal. And finally, the tax evasion, which is straightforward criminal and is a prosecuted felony which goes against the state’s interests…
But where do Panama’s offshore trusts fit among these 3 categories? The truth is that, with too many unprocessed information contained in the Panama leaks, we can’t be sure yet…. Depending on the circumstances, an offshore trust, like the one PM’s dad have had, can assist in all of the 3 given schemes: tax planning, tax dodging or tax evasion. On its own, the existence of such a trust might arouse some legitimate suspicion. Still it does not legally prove either moral turpitude or a committed crime.
For example, the Inland Revenue has long accepted that Britons who earn money abroad may keep it in an offshore account. There its value grew in a tax-free environment. Of course, there’s a catch, provided that when that money is repatriated, it is taxed at that point. But if the owner of that money fails to declare it, or tries to repatriate it by a roundabout path in order to avoid tax, then, depending on specific circumstances, he/she is guilty of tax dodging or tax evasion.
I have no idea whether Ian Cameron, the Prime Minister’s dad, was a tax planner, a tax dodger or a tax evader. The evidence set out in the stories so far is not properly analyzed yet. Until and unless more specific evidence comes to light, we should avoid rushing to judgment. Let’s instead remember Sir Thomas Macaulay’s dictum: “We know no spectacle so ridiculous as the British public in one of its periodical fits of morality”.
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http://kotka.listbb.ru/viewtopic.php?f=2&t=394