I have been reading a report Putting a stop to the tax fraud game (tinyurl.com/TaxFraudGame). Its central thesis is that tax avoidance is likely to be tax fraud and HMRC is failing in its duty in not prosecuting the perpetrators or rather primarily the professional advisers involved.
The report
It is not the child of a left-wing think tank (although it is written in collaboration with what I suspect is one namely TaxWatch). It is a report of a parliamentary committee. Admittedly not a full parliamentary committee but an all-party parliamentary group (APPG).
An APPG is an ad hoc cross-party group of parliamentarians who have an interest in a particular topic. The report is unusual for a parliamentary report in that it is undated and at a time when parliament seems obsessed with transparency does not contain a list...
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