[Larry-AV]

For years I (like millions of others) have held a TESSA and now an ISA. *

If a court case was to arise which concluded that they were tax evasion rather than tax avoidance, would I and all the other folks with these accounts have been 'convicted' of tax evasion ?

The mere thought of that is risible.

I wonder how many folks who are moaning about Rangers' use of EBTs had or have a TESSA/ISA ?
Anyone would think that EBTs were a special measure introduced to help Rangers and only Rangers !

* TESSA : Tax Exempt Special Savings Account, superceded by ISA : Individual Savings Account, also tax exempt.