I may not be around to blog this morning (even I have to admit anaesthesia is likely to silence me) but that does not mean there is any excuse to take a break from reading on tax avoidance.
I strongly recommend this paper from tax barrister David Quentin on tax risk, which I think near essential reading for anyone really trying to understand tax avoidance now:
Please note that I am out of action for normal work purposes at present as I am having an operation to have my gall bladder removed today. I may blogging occasionally but comment moderation may take a while. I hope to be back to normal soon.