"I think the 50p tax rate has encouraged people to be even greedier than they were," said one Scottish tax adviser this week after it emerged that tax avoidance schemes were enabling celebrities to pay as little as 1% tax on their income.

But after comedian Jimmy Carr found paparazzi camped outside his house with his reputation under heavy fire, high earners using tax boutiques for magic bullets might be feeling a little nervous.

In September 2010, Treasury Secretary Danny Alexander promised a £7 billion crackdown on tax avoidance and warned: "To those who hire accountants to dream up a clever new tax dodge, I say think again."

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