Avoidance, evasion, totally abused and misused words, perhaps, but a fundamental issue for taxpayers, whether they are individuals or businesses – and crossing the line between the two results in harsh punishment for some, while others arrange an amicable settlement. Who’s really paying their taxes apart from hapless PAYE employees and small to medium-sized businesses in the UK?

The latest fiasco over the HSBC private bank accounts highlights yet again that there seem to be different rules for different people; take HMRC’s naming and shaming of defaulters in a list populated by restaurateurs, hairdressers, newsagents, wholesalers... are these really the big tax evaders that the taxman claims they are? The avalanche of HSBC revelations pushes this list towards irrelevance.