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  If someone does not pay the tax that they should, and illegally subverts the system then it is clear that they should be dealt with. If someone goes as far as to hover over the UK in a glider (or whatever) to avoid tax, that is clearly an intent to mischief. And ditto. But simply trying to shop around in order to pay tax but do so in a way that also protects your income seems a normal kind of self-interested thing to do. I shop around for insurance and groceries to get a good deal. What is the real difference? If I pay less for my groceries and alcohol or my fuel, I pay less tax. Should I go out and seek the highest prices so that I pay the highest tax?

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