At last! Michael Stannard’s excellent letter restores (although ‘introduces’ would be a better word) a long overdue element of sanity to this one-sided debate.

Tax evasion is illegal. Tax avoidance is not only legal, it is a duty for some professionals.

Recently, I listened with absolute incredulity to a debate. In front of a committee of sanctimonious, holier-than-thou MPs, senior bank managers had to apologise for advising their customers on how to avoid tax. I would certainly expect my professional advisers to give me just that advice. Lord Clyde’s famous judgment is as relevant today as it ever was.

James Pinder, partner, DWF, Preston