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  Keith - name a chancellor who has not said (and acted) to tighten up on what you call 'loopholes'.
  
  It goes on and on and all chancellors forever more will say just that and try it. Each time the system gets more complex and, guess what - more and more ways to legally reduce the tax burden arise...
  
  As I said this war will never end until we get a simple low tax system.
  
  Once again though you did not answer my question though. Put it another way - do you deliberately pay more tax than you legally need to or do you ensure that you tax affairs are arranged in the best way to minimise tax? More fool you if you don't.
  
  All taxpayers have ways to do this, it is not just for the rich.

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