Tax avoidance
Taxpayers do not have to arrange their tax affairs in such a way that they pay the maximum possible tax. People are fully entitled to structure their tax affairs in a tax efficient manner. There is a difference between claiming the benefits of a relief, exemption or allowance in the way intended by the legislature, and unacceptable tax avoidance.
For more information, see Tax avoidance in the Self-assessment and self-employment section.