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The UK tax system provides reliefs and allowances to encourage you to spend or invest in
certain ways. Using those reliefs as they are intended is the iscal equivalent of obeying the
Highway Code. If you divert from that code, by parking incorrectly, you would expect a
penalty. The tax system also imposes penalties to discourage bad behaviour.
Tax planning involves making best use of tax reliefs while at the same time avoiding penalties for careless or unacceptable behaviour
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