SIR – The old slogan of Hector the Inspector that ‘tax doesn’t need to be taxing’ will come as news to the six energy giants being grilled by MPs about low tax bills. There is no suggestion that they have acted illegally, but they stand accused of using ‘tricks’ to avoid paying their ‘fair share’ of tax. Who decides what is ‘fair’? The current name-and-shame approach seems to be a modern version of the ducking chair where the accused is ducked until they accept guilt, or drowns (a sure sign of guilt). Some people see the new General Anti Avoidance Rule (GAAR) as the way to clarify how morality and law interact. Let us hope the GAAR Advisory Committee has at least one member called Solomon.

Andrew Watters, Partner, Thomas Eggar LLP, London