Finance (No. 2) Bill

Without being too hard on that specific case, I am clear that some of the cases reported as tax avoidance were tax evasion, and HMRC has taken on some of them successfully. I absolutely agree that it is right for HMRC to challenge schemes to see whether they are, in fact, evasion. Most of the schemes that gave extraordinary results seemed to be evasion rather than avoidance, but we must remember that, day by day, honest people avoid tax that they are not required by law to pay.