Maya Forstater

both in the 'some-say-avoidance-some-say-normal-business-practice' area.

Illustrates how hard it is to define. Both would fail @_DavidQuentin 's 'risk mining' test I think?

what do you identify as the tax risk factor introduced by the planning?

(1) volunteers have to explain scheme & roles to ppl dropping goods http://www.taxation.co.uk/taxation/Articles/2010/01/06/254311/it-s-my-bag …

(2) artificially low commission rate?

4 a thing 2b a tax risk factor there has 2b tax law by reference 2 which the tax might b understated

so in order to get a positive from my test you would need to have identified that relevant tax law

Section 416, Income Tax Act 2007 Condition A 'the gift takes the form of a sum of money'?