It will form part of the Revenue's approach to the continued clampdown on tax evasion and avoidance. 'Dodging tax [should be] seen as not making your fair contribution to the UK's needs and not as something clever to be boasted about in the pub,' said Montagu.

'It is a bit like shifting the perception of drunken driving. Tax morality is important.'

Montagu also responded to the huge importance of the recent ECJ ruling in favour of the tax-payer in the Lankhorst-Hohorst thin capitalisation tax case.'It raises huge issues,' he said. 'I'm aware of the judgement and I'm aware of the potential implications. I've got my specialists and lawyers analysing exactly what it means.'