Blog description.

Accentuating the Liberal in Classical Liberal: Advocating Ascendency of the Individual & a Politick & Literature to Fight the Rise & Rise of the Tax Surveillance State. 'Illigitum non carborundum'.

Liberty and freedom are two proud words that have been executed from the political lexicon: they were frog marched and stood before a wall of blank minds, then forcibly blindfolded, and shot, with the whimpering staccato of ‘equality’ and ‘fairness’ resounding over and over. And not only did this atrocity go unreported by journalists in the mainstream media, they were in the firing squad.

The premise of this blog is simple: the Soviets thought they had equality, and welfare from cradle to grave, until the illusory free lunch of redistribution took its inevitable course, and cost them everything they had. First to go was their privacy, after that their freedom, then on being ground down to an equality of poverty only, for many of them their lives as they tried to escape a life behind the Iron Curtain. In the state-enforced common good, was found only slavery to the prison of each other's mind; instead of the caring state, they had imposed the surveillance state to keep them in line. So why are we accumulating a national debt to build the slave state again in the West? Where is the contrarian, uncomfortable literature to put the state experiment finally to rest?

Comments Policy: I'm not moderating comments, so keep it sane and go away with the spam. Government officials please read disclaimer at bottom of page.

Friday, June 13, 2014

Everything Is Tax Avoidance Now; And Everything Is Illegal – Totalitaria is Here.

Though not my most read post, I still believe one of my most important was on how our Commonwealth (classical liberal) Westminster Principle in taxation has been destroyed over modern times in New Zealand by a philosophically bereft, airhead judiciary which has no regard for property rights and thus liberty. That post started out on the importance of classical liberalism as the foundation of a Free West:

it is worth remembering our birth right in the West, paid for by blood, was classical liberalism; that philosophy of limited government and liberty of individuals: freedom of speech, markets, religion, assembly, of thought and intellect, and a free press (free to criticise and oppose, without fear of retribution) - the state as servant of the individual, protecting their person and property, not the state as tyrannical master, plunderer by force of property and liberty.

It was this ideal that the ANZACs were fighting for, and died for: men and women. And incalculable more men and women have died trying to escape the state tyrannies they were born in, be it the Soviet Union, Cuba, China, North Korea, et al, to be perhaps capable of the chance of living free lives.

The post then explained the Westminster Principle, the importance of it as regards a classical liberal ethic, and why it has been destroyed:

Within this philosophy the very notion of a compulsory taxation does not sit well, frankly, although if we must have such compulsion forced on us by the state, voted for by a mobocracy looking for the illusory free lunch, then Commonwealth countries have had in legal precedent since the 1930’s a landmark classical liberal principle, referred to as the Westminster Principle, that gave the individual some small degree of liberty from the all-powerful state in its taxing operations, which is the operation of the authoritarian surveillance state:

Every man is entitled if he can to arrange his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure that 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. (IRC v Duke of Westminster [ 1936 ] AC1 (HL)).

That is, the individual can arrange their affairs vis a vis structuring, estate planning, et al, according to their own rational self-interest - so long as 'artificial' (non-commercial, non-market) steps are not taken to 'avoid' tax - and not pursuant to supplying the maximum revenue, necessarily, for the coffers of the redistributive larceny conducted from the Fortress of Legislation: the individual ascendant, not the state.

It is a disgrace that in New Zealand even this principle has over the last decade been destroyed, and destroyed utterly, in the very courts that were meant to be the individual’s buffer against the tyranny of state. I’ve explained why on this post: the minds of our children have been captured in the classroom, generation after generation, and immured on the treacherous reef of belief in a statist theocracy; 95% of our secondary school teachers belong to that hard Left union, the PPTA, with a similar percentage of primary school teachers signed up the NZEI. These teachers preach the forced sacrifice of the individual’s liberty on that's tyrant's call, the bloodied altar of the common good, and the state as redistributor of private property in a morality turned on its head. Our School Curriculum Document imposes this Soviet ethic into the basis of our very curriculum.

And so this week the logical conclusion whereby the almighty authoritarian state in New Zealand reaches that point where it has, per my previous post, fraudulently legislated itself outside the rule of law, able to rule over us unhindered and unfettered. Compare the civilising effect of the Westminster Principle, with its proper positioning of the individual over the state, to this comment from last week’s KPMG Taxmail newsletter, regarding yet another public draft from IRD on what it considers tax avoidance; the specific cases are unimportant, the conclusions are enough – (my highlighting):

Briefly, the Commissioner considers these are tax avoidance arrangements because there are alternatives which create taxable income. The Commissioner’s analysis is that the avoidance of these alternative tax liabilities was not contemplated by Parliament. 

The Commissioner’s analysis raises a fundamental issue. The basic proposition is that a taxpayer can no longer have due regard to the tax consequences of their actions when determining what to do. In fact, it suggests taxpayers must take the course of action which results in the highest tax payable. That is the most concerning feature of the draft QWBA as it is a significant change in approach.

There is an opportunity to provide comment on the draft QWBA. It should be taken in a real effort to persuade the Commissioner that her conclusions are invalid. Otherwise urgent law changes will be required to allow these transactions to proceed.

Regarding that last paragraph, I surmise, as submitters on the dreadful implementation of the US surveillance program known as FATCA found out, that making a submission will be pointless. Can any accountant reading this remember the last time IRD had to back away from such a position? I can’t, and why would they when they have had compliant, statist-worshipping Ministers of Revenue over the last fifteen years, from Peter Dunne to the current Minister McClay, whom both believe an individual’s income belongs to the state – the horrifying aspect being the first minister only last week was tweeting he was a classical liberal – you moronic buffoon Peter – and the second represents the political party that supposedly represents small government – (insert maniacal laughter here).

And so in New Zealand every business and estate structuring and transaction that doesn’t involve paying the maximum amount of tax is tax avoidance, no matter you may be trying to achieve ends that have nothing to do with the tax take. It’s that point where the pragmatism of IRD bureaucrats mindlessly pursuing their job descriptions, plus judges and politicians who don’t believe in property rights or the Free West anymore, as George Orwell wrote at the end of his nightmare novel 1984, becomes like a boot kicking the face of our liberty forever.

Over the course of writing the above piece, an apt quotation has been posted on Café Hayek, from Bertrand de Jouvenel’s 1951 The Ethics of Redistribution:

The role played by the state in transferring incomes evidently entailed some increase in the volume of public encashings and payments, but this volume has grown out of all proportion to the needs of this function.  Such growth has encountered only the weakest opposition; my argument is that a change of mind toward public expenditure has been induced by redistributionist policies, the greatest gainer from which is not the lower-income class as against the higher but the State as against the citizen.

 What we once almost achieved as that wonderful peak of human cooperation and innovation, the classical liberal, capitalist Free West, where the state was our servant, is no more: there has been a war of ideas, and those totalitarian ideas have won, yet again. Because for there to be the ruling ethic that every transaction is tax avoidance if deemed so by the state, then it must be true that, as John Stossel shows so ably in the below clip, it’s the world where everything is illegal, if deemed so by the state; thus individuals can be corralled and controlled in everything they do like livestock. A few minutes into this clip a man states in such a world ‘show me the man, and I’ll show you the crime’; well IRD can do that also, of late often retrospectively against law once known and followed in good faith, but deemed in this age of authoritarianism avoidance by dint of not taking the highest tax route: that particular evil dripping darkness descends on us from the Soviet Unions, the North Koreas and the Cubas, of the world, not from what millions of men and women fought the last world war for: an individual’s freedom, and particularly freedom from a command state acting beyond the same rule of law its citizens are subject to. Shame.


  1. Tax to the level of both amount and intrusion we see today is a relatively recent invention and I feel its not the end or over. At some future date there will be a reckoning, there always is where lines get crossed, and as we have seen before "following orders" won't be a defence.

  2. Enjoy all types of music for free when you visit the DeMeester Outdoor Performance Center every Sunday from June to August. This is a free Tucson Tax Service for all ages. Visitors should bring blankets or chairs so that they can enjoy this free summer event, weather permitting.

  3. I am really loving the theme/design of your web site. Do you ever run into any browser compatibility problems? A few of my blog readers have complained about my website not working correctly in Explorer but looks great in Chrome. Do you have any tips to help fix this issue? Fathers Day Quotes Funny

  4. I really got into this article. I found it to be interesting and loaded with unique points of interest. I like to read material that makes me think. Thank you for writing this great content. Poem About Friendship With Rhyme

  5. This Is An Amazing Piece Of Knowledge Thanks Happy Fathers Day Songs

  6. Shen Tong is a sequential entrepreneur, writer/poet, angel investor, social activist, foodie, and a film buff. Being one of Newsweek’s People of the Year in 1989, Shen Tong was born in 1968, in Beijing.
    Shen Tong found business accelerators; FoodFutureCo in 2015 and Food-X in 2014. Shen Tong was recognized by Fast Company as one of "The World's Top 10 Most Innovative Companies of 2015 in the Food sector. Shen Tong became an entrepreneur in the fields of media, software and investor since the late 1990s. Shen Tong is on the board of Food Tank. Shen Tong is the founder and president of VFinity, which makes software tools and web applications for multimedia and multilingual search, media production, archiving, and media distribution. Shen Tong is pretty famous for his promotion of ‘context media’ essentially because of his speech at a supersession of National Association of Broadcasters in Las Vegas. Shen Tong also became the founder of an NGO focussing on higher education and culture in the mid-1990s, a center in Budapest for journalists, liberal scholars, writers, and educationists studying changing societies with funding from Open Society Institute and the Central European University of George Soros. Shen Tong shifted to New York from Massachusetts in the year 2000 with the intention of giving his 100% focus on business.

  7. Considered starting your own business? Wondered if there's a tried and true starting-business checklist, or better yet starting-small -business checklist? Looking for a "Starting Small Business 101" class? Help-starting-business courses available online. Where do you turn for help starting up small business and with the steps starting your own business are certain to require?

  8. Slide small cooking pot in the cable to make it easier for you to link the other big wooden bead for the conclude with the cord. solidcam price

  9. Another aspect of this tax philosophy removes double taxation by taxing only earned income.

    Tax Specialist in London

  10. I’m impressed, I must say. Genuinely rarely will i encounter a blog that’s both educative and entertaining, and without a doubt, you’ve got hit the nail for the head. Your idea is outstanding; the catch is an element that there are not enough everyone is speaking intelligently about. I am happy which i found this within my hunt for some thing about it. 안전놀이터

  11. Oh my goodness! a wonderful article dude. Appreciate it Nonetheless We’re experiencing problem with ur rss . Do not know why Not able to sign up for it. Can there be any person obtaining identical rss dilemma? Anyone who knows kindly respond. Thnkx 먹튀

  12. This is some agreeable material. It took me some time to finally find this web page but it was worth the time. I noticed this article was buried in yahoo and not the first spot. This web site has a lot of fine stuff and it doesnt deserve to be burried in the searches like that. By the way I am going to add this web publication to my list of favorites. 우리카지노

  13. Equity finance means the owner, own funds and finance. Usually small scale business such as partnerships and sole proprietorships are operated by their owner trough their own finance. Joint stock companies operate on the basis of equity shares, but their management is different from share holders and investors. crypto exchange

  14. I came to this site with the introduction of a friend around me and I was very impressed when I found your writing. I'll come back often after bookmarking! casino trực tuyến

  15. It's really great. Thank you for providing a quality article. There is something you might be interested in. Do you know 룰렛사이트? If you have more questions, please come to my site and check it out!