Just as Loughlin Hickey at KPMG says that "a purely legalistic approach to tax law design and revenue collection is not enough" then John Cullinane at the UK's Chartered Institute of Tax says:

"The introduction of a [taxpayer's] charter is one step towards putting the administration of taxation in Britain back on the basis of the rule of law. Government is right to look at streamlining technology but the process must always respect people's fundamental rights. It is vital that everyone understands the guiding principles and a charter is the best way to ensure this."

So Loughlin wants the law to be relaxed to let his clients do what they like, and John Cullinane wants the law to be enforced to stop government doing what it likes.

Either way, neither appear to understand the "guiding principles" which are that people should pay the right amount of tax in the right place at the right time. Almost all their problems would be solved if they did.