EPISODE · Oct 16, 2025 · 34 MIN
Fraud, evasion and the long arm of the Commissioner: inside Kirtlan v Commissioner of Taxation
from Tax Archives with Fletch and Sarah · host HLS Tax Law
In this episode, Fletch and Sarah tackle one of the most loaded words in tax — evasion. They break down the differences between tax evasion and tax avoidance, and how these concepts often play out in audits, objections, and litigation. Sarah shares her insider view in Kirtlan v Commissioner of Taxation, while Fletch dusts off the century-old Denver Chemical Manufacturing case, which still shapes how we think about tax evasion today. Listen now.
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Fraud, evasion and the long arm of the Commissioner: inside Kirtlan v Commissioner of Taxation
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