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this an interesting piece. i used to be employed by inland Revenue and we were proud to assert tax law (though overly complex) was certain.
Evasion was unlawful, and everything else was lawful.
We believed governments were carefully advised that if enough tax was at stake in relation to tax avoidance it was time to add to the law making such avoidance unlawful, and this would not be retrospective.
Of course this becomes a "cat and mouse" game to some extent but it worked.
Now, for political reasons, current governments over react to media pressure to "do something" about tax avoidance and in doing so, bring the law into disrepute, and ordinary law abiding citizens (by far the majority in my view) are bemused at the unprofessional conductof all concerned.