I don't think that's true - avoidance is defined in legislation. There are several specific anti avoidance rules etc which deny the benefit of reliefs, exemptions etc where actions are part of arrangements with a main purpose of avoiding tax.
Absent anything else, claiming a relief wouldn't be viewed as avoidance (at least not as that term is used in law)
Absent anything else, claiming a relief wouldn't be viewed as avoidance (at least not as that term is used in law)
I think that's a fair summary of HMRC's attitude, but the way these things get reported in the press is very different - Lewis Hamilton / Ian Cameron spring to mind.
I don't think that's true - avoidance is defined in legislation. There are several specific anti avoidance rules etc which deny the benefit of reliefs, exemptions etc where actions are part of arrangements with a main purpose of avoiding tax.
Absent anything else, claiming a relief wouldn't be viewed as avoidance (at least not as that term is used in law)