An arrangement that is intended to reduce or eliminate a liability to one or more taxes in a way that could not have been anticipated by any reasonable legislator and whether or not the law in question specifically relates to tax or not
Super, so paying a 20% margin to your Swiss coffee broker is not avoidance as the law actually insists that you must pay a margin, as if with a third party. Paying royalties is not avoidance as other parts of tax law specifically ban the taxation of the payment of such royalties. Clear evidence that the legislators knew this would happen and approved.
And so on and on. Selling from Ireland into England is not avoidance-it’s clearly laid out in law that yu may and it’s also clearly laid out that they expect people to do this.
Quite simply, Ritchie’s definition of avoidance doesn’t include all the things he calls avoidance.