Re: @ 2nd AC
There is a very significant difference between evasion/avoidance.
Since using so loosely the terms you sound like not knowing the difference.
It is US site, however it stands true everywhere English is the official language:
Evasion is what Al Capone got jailed for, avoidance is choosing to do careful tax planning.
HMRC choose to interpret the law as it suits them, often retrospectively.
If they apply the law to 100% of all tax payers, large international corporations and the like, then it is fair game.
However it is easy to squeeze Joe/Joanna Average until (s)he pops and give the lawyered-up Evil Big Corp a miss.
You never know, one day the big HMRC honchos might even work for Evil Big Corp, so don't bite the hand ...