#SpiritClause

Should it not be the case that the UK is a place where everyone plays fair? Tax reliefs exist to support real jobs, investment and public services. If a scheme’s main purpose is to dodge tax rather than create genuine UK activity, should it not be stopped and those responsible held to account?

• Fairness for all: everyone — individuals, businesses and advisers — should pay their fair share.
• Spirit and letter: the law should be followed and its purpose respected; arrangements that defeat that purpose should be treated as abusive.
• Clear rules: simple tests and plain guidance should show what is allowed and what is not.
• Proportionate action: abusive arrangements should be denied, recovered and penalised; promoters should face sanctions where appropriate.
• Certainty for the honest: safe harbours and advance rulings should protect genuine investment and innovation.
• Open government: enforcement outcomes and guidance should be public so people can see the rules are applied fairly.

Should it not be the aim of the UK to rebuild trust through honest rules, honest enforcement and honest government? Tax reliefs are for real investment and jobs. If a scheme’s main purpose is to dodge tax rather than create genuine UK activity, should it not be stopped, recovered and, where necessary, punished?