This project builds upon prior research by Mueller (with Addison) on debates around tax avoidance, by Mueller and Whittle (with Carter) on trust and audit firms, and by Mueller and Whittle (with Kelsey and Khosravinik) on discourses of austerity. The project will analyse the discursive ‘boundary work’ that is applied in order to draw a clear distinction between philanthropy and tax avoidance and will use the debates following George Osborne’s 2012 budget (and its proposed tax changes to charitable donations) as its empirical reference point.