I have written an article for The Sunday Times tomorrow, making the case for a sharper moral and legal distinction between tax and evasion and avoidance. You can read the article here.

I argue that we should prosecute criminal evasion far more robustly than we do at present. However, with a rising tax burden and a byzantine tax code that doubled in length under Labour, it is little wonder individuals and companies try to find ways to minimise their tax bill. The answer is drastic simplification of our tax system. Finally, I have no truck with the politics of envy that is spawning all sorts of ideas for wealth taxes. To raise significant revenue, they would end up punishing the middle classes not simply the gazillionaires - which is both unfair and economic folly.