"With corporate tax rates decreasing while tax rates for individuals remain high, and with the income of the UK's highest earners continuing to soar, it's hardly surprising that the debate around tax avoidance has shifted from companies to individuals," says George Bull, a tax expert from accountant Baker Tilly.
The spotlight is on individuals, be they entertainers, footballers or business people. The publicity over Jimmy Carr's tax avoidance is part of a wider expansion of official tax investigations. The government has announced proposals for a General Anti-Abuse Rule (GAAR) to enable HMRC to counteract schemes that work but are perceived as abusive.