The Panama papers may have outed a rogue company but even the Queen was caught up in the Paradise papers. But we are told that it was all legal. Is this true and anyway is being legal adequate? Is it reasonable to expect tax payers to be ethical too? But who should be the judge of this? Should we rely on the values of tax professionals or are they part of the problem too? What are the implications of these tax professionals and others seeking to influence what is legal and illegal in terms of paying tax in different countries? Furthermore what should we do about tax havens and companies shopping around for the country giving the best tax deal?