"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 purpose of depleting the
taxpayer'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."

Lord Clyde