http://www.hmrc.gov.uk/manuals/ptmanual/ptm011300.htm
"Complex transactions
The more complex the transaction, the greater the need for the taxpayer to obtain professional advice from an advisor who can examine the particular circumstances closely and ensure that all the relevant considerations have been taken into account.
Advice should not be given where it appears that the enquirer is seeking assistance in finding a way around the straightforward interpretation or application of the statute in line with normal HMRC practice, or where the transaction contemplated is clearly designed to avoid or reduce the tax charge which might otherwise be expected to arise".
Or puttting it another way, there is more than one way to legitimately skin a cat. HMRC knows and acknowledges that fact but instructs it's staff to be disingenuous.
Anyone got a better example?
Replies (4)
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Must be a long time since HMRC sought to collect the right amount of tax rather than the largest.
Don't understand the point of the post
HMRC guidance is simply instructing staff not to give advice that would be tantamount to non-statutory approval of tax avoidance. Seems perfectly reasonable to me.