To ask Her Majesty's Government whether they apply any principles of acceptability to legal tax avoidance practices; and, if so, what are those principles.

The vast majority of individuals and businesses in the UK pay the tax that is due and on time. The small minority that try to bend the rules to achieve a tax result, which Parliament did not intend, put a greater burden on the majority. That is why the Government are taking action to tackle tax avoidance by, for example, changing the law to close loopholes and by introducing a general anti-abuse rule to target artificial and abusive tax avoidance schemes.