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“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 Inland Revenue Commissioners v. Duke of Westminsterーand seemingly dared countless others to likewise find creative ways of reducing their owed tax. But what does this mean for Jack, a tax auditor tasked with enforcing compliance by uncovering unregulated tax avoidance schemes and exploited loopholes? How does the ever-evolving nature of complex tax law manifest itself in Jack’s life and the lives of those he encounters? Jack’s story is immortalized by Alice, an escort and single mother with whom he develops a close bond, in her memoirs recounting their relationship and everything she learned from their time together. Jack’s career is filled with intrigue, confrontation, sex, isolation, and even violence at the hands of those who believe they’re above the law. And yet, in the midst of it all, his life is full of little miracles found in unexpected places.画面が切り替わりますので、しばらくお待ち下さい。
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