Playing with Players

"Every man is entitled, if he can, to order his affairs so that the tax attaching under the appropriate Acts is less than it would otherwise be. If he succeeds in ordering them so as to secure this result, then, however unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax."

With these words, judge Lord Tomlin absolved the Duke of Westminster of any wrongdoing in the 1936 landmark tax avoidance case ...