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To be avoidance, don't you need something more than that?
You mean like actively seeking out a specific investment(s) to reduce your tax liability, which has in turn been specifically designed to meet all the requirements to ensure you get your tax relief?
I don't think really EIS / VCT etc. is comparable to your example.
hugo7-
Yes - I don’t think that is tax avoidance. SEIS gives generous tax reliefs and you might try to get them, but it is supposed to give those reliefs to encourage that behaviour. More like choosing to get a grant for an EV charger (and ensuring you meet the conditions for that) than, say, using a weird acquisition structure to buy your house so you can pay less SDLT (which sounds like avoidance).
You say the examples aren’t comparable - why not?
andyfallsoff
I think this stretches avoidance beyond any useful meaning though. If you are a business and you deduct cost of stock when you make a trading profit is that avoidance? It's using the legislation as intended but it makes a tax bill lower - why is that different to an exemption?
To be avoidance, don't you need something more than that?