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It is legal and that makes it avoidance not evasion and so is on the same technical level as ISAs, pensions and other common and straightforward tax mitigation measures used by most of us.
Osborne did brand some forms of avoidance as 'extreme' (a new expression he conveniently coined) and has brought in (or is bringing in) a general avoidance rule that may deal with 'extreme avoidance'. I have no problem about tackling 'extreme' schemes adopted by some of the very wealthy simply because they are breaking the age-old rule, described by a technical expression - taking the p***. But there is a risk that ordinary people may get caught up with the general avoidance rule. I am already alerted to certain question marks that may apply to some perfectly reasonable and accepted measures available to most people reading this in arranging their financial affairs.
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