Tax evasion is illegal. Tax avoidance is all about using tax laws to save tax — sure, it often uses the rules in ways that weren't intended, but it stays within the letter of the law. The suggestion that avoidance should be open to prosecution makes a mockery of the law. It's like saying you can be prosecuted for something that would have been made illegal if the Government had thought about it.
The next government should introduce new laws to prosecute financial advisers who help wealthy individuals and firms in aggressive tax avoidance, a comprehensive parliamentary report has found. The public accounts committee, which scrutinises public spending, has examined the use of tax relief and the role of advisers from the Big Four accountancy firms, as well advice given to investors by the Swiss arm of the bank HSBC.