I'd say it goes further than HMRC's view though - it's the law
It's the law but it has to be interpreted and applied by a court, not by HMRC. They obviously have their view but they have lost high profile cases on this in the past.
I think we agree - my point was about what the law is (i.e. as a court should decide) and that this definition of avoidance wasn't just an HMRC opinion but had backing in law itself
Maybe - press coverage of this is usually awful. I'd say it goes further than HMRC's view though - it's the law