Honesty and Integrity

When I applied for admission to the roll of solicitors in 1974 it was a requirement that applicants be interviewed by a panel of the Law Society. At my interview I was asked what the two most important qualities were of a solicitor. I replied that I thought honesty and integrity were the most important qualities. The panel asked me what was the difference between honesty and integrity. Continue reading

The Death of Rock and Roll

I was talking recently to a rock musician about the Gibson guitar company which has now fallen on hard times. He said that rock music was no longer fashionable, just as the big bands before and shortly after the Second World War became unfashionable. I wondered, then, whether we are now seeing the death of rock and roll. Continue reading

The Crime of Assisting in Evasion of Foreign Tax

Hundreds of volumes of our laws are written to ensure that the government may successfully collect taxes. A large amount of people are employed in collecting those taxes. Whole industries have been created about the collection of taxes and about the avoidance of taxes.

Under new laws that came into force on 30 September 2017 two new criminal offences have been created, dealing respectively with facilitating the evasion of UK tax or the evasion of foreign tax. These offences can be committed by those working in these tax industries. Continue reading