Re: Genuine tax avoidance?
Indeed, the distinction between tax planning and tax evasion is deliberately, self-servingly ignored by the HMRC. They are deliberately conflating the two in order to prop up their case for an unlawfully retroactive tax grab.
Meanwhile, those in charge of HMRC are telling their minions to go easy on the big multinationals with expertise at tax planning because they have personal vested interests:
https://www.thetimes.co.uk/article/tax-official-admits-treasury-told-us-to-give-amazon-an-easy-ride-over-vat-gq0p0v5jj