Income shifting

[NotAllThere]

Not me. I can't stand them. I'm anti-semantic.

[Bagpuss]

Anne Redston, visiting professor of Tax Law at King's College, London: We all know that both income-shifting and travel expenses were on the Treasury's agenda, but that was before Mr Brown moved to a tax-reduction budget model. He has said he wants to stimulate spending and retain more money in the hands of the low paid.

Income-shifting moves money to lower-paid spouses, so introducing new legislation to prevent it would run directly counter to this approach.

Don't you just love semantics!

Cough up everyone!