Let&#x27;s be careful with terms. Dodging is avoiding - generally thought to be a sensible activity.<p>&#x27;No man in the country is under the smallest obligation, moral or other, so to arrange his legal relations to his business or property as to enable the Inland Revenue to put the largest possible shovel in his stores. The Inland Revenue is not slow, and quite rightly, to take every advantage which is open to it under the Taxing Statutes for the purposes of depleting the taxpayer&#x27;s pocket. And the taxpayer is in like manner entitled to be astute to prevent, so far as he honestly can, the depletion of his means by the Inland Revenue&#x27;<p>Lord Clyde: Ayrshire Pullman Motor Services v Inland Revenue [1929] 14 Tax Case 754, at 763,764: