The question of what constitutes tax avoidance is a difficult one and the concept may be too broad

Sir, Margaret Hodge is right in saying that we need a simpler tax system (“This £20m cheque is an historic turning point”, Opinion, Dec 11); the need is urgent. She is also right in saying that the Government’s approach to the issue is lacking urgency and rigour. However, she is wrong in suggesting that HMRC is not adequately tackling tax avoidance. The suggestion is made by setting up some standard which HMRC should be achieving and then criticising it for not achieving it. But the standard set up has no basis in fact or in law. HMRC is adequately