THERE is a famous account in the gospels where Jesus is questioned about attitudes to authority and about paying tax. His reply is... render to Caesar the things that are Caesar's and to God the things that are God's. Jesus' teaching here as in other parts of the Gospel always stresses paying what is due and in some cases making amends where this has not been the case.

Paying tax is a hot topic at present. Our government has pledged to track down those who seek to avoid paying what is required whether they be a corporate company or an individual.

The recent revelations about the Panamanian company Blairmore Holdings in respect of the Prime minister's late father and, indeed, the so-called workings of tax havens has brought this matter into sharp relief. Because of the nature of his public office the Prime Minister's decision to make his tax affairs public is understandable. Confidence in our public figures is essential to good working.

The Prime Minister, in taking this action, has opened up a question about the place of privacy in respect of accountability.

No self-respecting and law-abiding person wishes to diminish the importance of accountability. However declaration of tax and submitting tax returns has, to date, been understood as a personal and essentially a private matter between the payer and the state.

The state invests considerable legal powers in the domain of the Inland Revenue precisely so that it can, on behalf of us all and as required, investigate and hold people to account. Against this there are a flurry of voices, whenever a misdemeanour arises bringing cause for concern, to push that the matter be investigated in full view of the public and media.

In pursuing honesty and accountability, where is the place of privacy? It can be all too easy to cynically assume that privacy is regularly an opportunity for dishonesty. Even when, in some cases, privacy and financial power are misused, does that of itself justify the removal of privacy?

The whole issue of who has a right to know what, where and when is significant here. As is so often the case, the use or misuse of power is never very far away.

Privacy is not simply a luxury of a democratic state. It is a privilege not to be abused.

Importantly it is also a protection against an unbalanced placing of power in one place.

Privacy allows space for personal dignity and a freedom of action against those who might seek unhealthy to dominate or control. In calling for transparency thought should be given to maintaining space for privacy.

+Alistair