‘Client’ or ‘customer’: does the label matter?

Earlier this month, I was invited by the Executive School of Management, Technology and Law at the University of St Gallen in Switzerland to deliver a keynote presentation on the topic of whether ‘client’ or ‘customer’ is a distinction with or without meaning.  Although I had mulled this over many times before, this was the first time that I had really given it any sustained thought.  I was slightly surprised by my conclusion!  I had previously been of the view that it was largely a matter of personal preference (or prejudice), but in the end lawyers sold and – whatever they were called – others bought, and the label didn’t really matter.  I’ve now come to the view that it really does matter. Continue reading

Tax, moral obligation and the rule of law

This issue – or confusion of issues – has been troubling me for some time. Let me start with three declarations. First, I used to be a tax lawyer. Second, for me, the obligation to pay tax can ultimately only be a legal one, and not a matter of morals. Third, I’m not in favour of complex, elaborate, or artificial, tax avoidance schemes.

“If we truly believe in the rule of law, there can be no residual notion of a moral obligation to pay tax.”

Legalised confiscation

First, some basics. The purpose of taxation is to finance the State. Indeed, the origins of tax lie in raising money to finance wars. (As an aside, because of the unwillingness of earlier generations to contemplate a permanent state of war, even today income tax is only an annual measure which has to be confirmed and reimposed by Parliament every year, hence the need for an annual Finance Act. So what irony, then, that although we raise more than enough money each year through taxation to finance our defence, governments of all persuasions in recent years have so cut back on defence funding in their allocation of tax revenues raised that our ability to defend ourselves effectively must now be questionable.)

Continue reading

Challenges for the Legal Education and Training Review

If we are to make the most of the opportunity presented by the Legal Education and Training Review, we need to be clear about the background against which it is conducting its work.  We also need to acknowledge the nature of some of the fundamental issues which must be addressed if the review is to be effective and command respect for its conclusions and recommendations.

Continue reading