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'That bloody coronavirus! The lockdown meant I couldn't get back to my tax haven and now I have to pay tax!' bnnbloomberg.ca/stranded-super…
(Via @nickshaxson; however dark be the cloud, he who searcheth hard enough, yea, he shall find a silk lining.)
Sadly, HMRC (gov.uk/hmrc-internal-…), applying the law made by our Parliament, has confirmed that those heroic entrepreneurs, the source of all wealth, that trickles down to mouths yours and mine (albeit in different ways) can pretend they are still living in their tax havens.
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Jo Maugham QC
@JolyonMaugham
The No.10 statement doesn't (and can't) deny that Cummings just decided he'd ignore the official guidance that No.10 was telling everyone else to follow. To defend Cummings' decision, as the statement does, is to argue it's ok for him to follow different rules than you and I.
Interestingly that statement still leaves room for Cummings to be jettisoned. The No10 spokesman says not that he (the spokesman) but rather Cummings himself "believes he behaved reasonably and legally."
I don't see a sensible argument that Cummings broke the law. The definition of reasonable excuse only "includes" the examples that follow and Cummings' actions (if taken at face value) are very near to r.6(2)(m).

But he clearly ignored the guidance legislation.gov.uk/uksi/2020/350/….
Read 4 tweets
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Jo Maugham QC
@JolyonMaugham
How should we reimagine the legal and moral implications of a world with coronavirus?
We all talk about what happens when its over but it's far from certain it will ever be over. So do we assess it like we assess cancer - and allow people to make their own choices about what they will abstain from to reduce their own risk of contracting it?
Of course the 'cancer' analogy breaks down because you can't give others cancer. So personal appetite for risk can't be the only guiding legal or moral principle. Morality and the law must operate to protect others from your choices: which, let us not forget, can kill them.
Read 7 tweets
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Jo Maugham QC
@JolyonMaugham
So who is out batting for the "career psychopath" Dominic Cummings this evening? THREAD
Well, the Mail cites "a close friend of Cummings".
And @pa also carries that quote.
Read 8 tweets

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