Not so much a question, but an observation.
Having just read HMRC's Single department plan, I noted that HMRC will:
"raise an additional £5 billion a year by 2019 to 2020 by tackling tax avoidance and tax planning, evasion and compliance, and by addressing imbalances in the tax system".
It seems to me that they have all the basis covered here, tackling (legal) avoidance, (legal) planning, (illegal) evasion, and worryingly, (expected) compliance. What they hope to achieve by tackling compliance I don't know, unless is a funds raising strategy by forcing people into non-compliance so that they will pay penalties.
More worrying is the assertion to tackle tax planning, which has (distinct from avoidance) always been viewed as simply arranging your affairs sensibly, rather than aggressive schemes. Does this mean, for example, that a director's remuneration strategy will now be under threat, since it represents tax planning, as does careful investment to maximise return whilst minimising cost.
I wonder how long before everyone pays what they are told to, regardless of whether or not that sum is due according to the law, and of course adding charges to access to tribunal just helps to achieve that aim.