You then are freeloaders - worse indeed than the benefit claimants you despise because you cost the country more.

The principle in IRC -v- Westminster is part of the problem.

The duty to contribute to society is not purely a statutory construct. It is the basis of a workable society. Humans are fallible, but the English principles of statutory interpretation and precedent have ossified the ability of governments to collect the taxes that are part of their manifesto commitments. It is thus the avoiders who undermine a participatory democracy.

The place to start would be a tax code built on the principle that it is the duty of the citizen to contribute - reversing IRC -v- Westminster, and greatly widening the principles in IRC v Ramsay (1981) followed by Furniss v. Dawson (1984) and indeed putting such principles on a statutory footing.


In European VAT law the principle of "abuse of right" may be used to neutralise avoidance schemes. http://www.taxbar.com/documents/Abuse_of_Rights_II_WHA_-_the_Elephant_on_Closer_Inspection_HLM.pdf

This should be brought in generally to UK tax law.