The following is a piece by Laura Phillips, solicitor, and Matthew Duncan, partner at Kingsley Napley LLP who are both part of the firm's Public Eye, Private Lives campaign:

First let’s be clear: tax avoidance is not a criminal activity.

However, it is wise to be aware that the HMRC is currently “cracking down” on aggressive tax avoidance schemes and public rulings on schemes which don’t meet their approval can prove embarrassing as well as expensive for high profile figures ...