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One is legal and the other is not, simple.
Everyone who is earning and paying tax has the opportunity to mitigate their tax legally, it is just that naturally if you have more money then you have more opportunity. Life is never fair and fairness is a dubious concept anyway as we all have different ideas of fairness.
The obvious solution, as I have said before, is not to witter on about it, not to make our already complex tax laws more complex, that has never worked, but to make taxes flat and simple. These would be harder to avoid and there would be less temptation to avoid them.
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