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  Back to the real world - plugging 'loopholes' is easier said than done. It is like an arms race, a defensive measure is developed then counter measures are found and so it goes on. Even defining what is a loophole and what is a legitimate tax mitigation measure is not as easy as some might claim, you need only to look at the charity tax issue recently to see that.
  
  Nobody, absolutely nobody, even the self-righteous posting on here will turn down an opportunity to save themselves tax.
  
  The only way, as I have said, as Ross has said, is a flat simple tax system.

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