Impermissible tax avoidance, in general, refers to artificial or contrived arragements, with liitle or no actual economic impact up on the taxpayer, that are usually designed to manipulate or exploit perceived loopholes in the tax laws in order to achieve results that conflict or defeats the intention of Parliament. The term certainly includes, but is not limited to$,$ arrangements that embody the common characteristics of the abusive avoidance schemes $($SARS$).$

Formulate a tax opion on various tax avoidance techniques by applying relevant legislation in South Africa. Your opinion should include legal advice to your client, with examples to assist in their tax planning and should address

a$)$ The difference between tax avaoidance and tax evation $($Mark allocation: $10)$

b$)$ The importance of tax plainning $($Mark allocation :$15)$

c$)$ The harms caused by tax avoidance $($Mark allocation $10)$