2012年9月翻譯考試高級口譯下半場閱讀理解Saq第一篇

　本文內容為2012秋季高口閱讀下半場Saq第一篇，原文出自The independent，原文標題為Andreas Whittam Smith: Sweetheart tax deals aren't for the little people

　　Andreas Whittam Smith: Sweetheart tax deals aren't for the little people 轉自:考試網 - [Examw.Com]

　　出自：http://www.independent.co.uk

　　Harry Redknapp's problem was that he was a private individual and not a large company.

　　It was Harry Redknapp's misfortune to confront one of the most poorly organised activities of government, the work of HM Revenue &Customs. At Southwark Crown Court yesterday, Mr Redknapp was acquitted of tax evasion. The fair and efficient collection of taxes is unfortunately in the same wretched condition as control of our borders, care of old people in hospital and defence procurement. It is something that the state doesn't do very well. One of the HMRC's faults is inconsistency in its treatment of different classes of taxpayers.

　　Mr Redknapp, the football manager, stood accused of receiving undisclosed bonuses. If that is what they were, they would have been classified as income upon which tax was payable. He denied the charges, saying the money was received for investment purposes and that it was unconnected with his employment. As a capital sum coming to Mr Redknapp for buying shares, no tax would be liable. In due course, there would be tax on dividends received, on any profits made, but not on the original capital sum.

　　Mr Redknapp's problem was that he was a private individual and not a large company. The treatment of the first is rigorous, suspicious and uncompromising. Mr Redknapp had made it worse for himself, too, by opening up a bank account in Monaco. You can see the Revenue mind working here – celebrity, handling millions of pounds in transfer fees, living in a world of bungs, nods and winks, using a tax haven. To the Revenue, the conclusion must have seemed inevitable. And a good one to go for because of the warning to others a successful prosecution would have conveyed.

　　HMRC is under pressure itself. Earlier this week, it disclosed that the amount of unpaid tax written off in 2009-2010 was a monstrous ￡10.9bn. That is a colossal sum. But even ￡10bn plus is part of something much larger. At 31 March 2011, the Department was seeking to resolve tax issues with large companies valued at more than ￡25bn. So two weeks of trial at Southwark Crown Court for Mr Redknapp following five years of police investigation and preparation for a six-figure sum of money, at the most, seems out of proportion when many times that amount remains in dispute with big corporations.