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No Englishman is ever held bound, either by himself or by his neighbours, to pay a penny more of income tax than the Income Tax Acts as construed by the Courts impose upon him. The same principle applies to death duties. No man is morally bound to pay a penny of estate duty or of succession duty which is not legally due from him under the statutes by which these taxes are imposed. When, then, may a man be treated by the law Courts as attempting to evade liability to death duties? This is the question to which Sims v. The Registrar of Probates [1900] A. C. 323, gives something like an answer. The case was decided, it is true, under an Australian Act, but the considerations on which it turns are of general application. 'Everybody agrees,' say the Privy Council, that the word [evade] is capable of being used in two senses, one which suggests underhand dealing, and another which means nothing more than the intentional avoidance of something disagreeable' (ibid. p. 334), |