Tax planning arranges your affairs to use reliefs the way Parliament intended; avoidance contrives arrangements to produce a result Parliament never intended. The line is clearer in practice than the debate suggests. Putting money into a pension, choosing a sensible salary and dividend split, timing an asset purchase to fall in the right period, using your ISA allowance — these are reliefs working as designed, and nobody sensible calls them aggressive. Schemes involving circular payments, offshore structures with no commercial purpose, or arrangements you would struggle to explain to a stranger are a different category, and they now carry disclosure obligations, HMRC challenge and a real prospect of losing plus interest plus penalties years later. We do the first kind. We will tell you plainly if something you have been sold is the second.