&gt; Loopholes, by their very nature, are UNINTENTIONAL gaps in the law.<p>Cynical me says &quot;Unintentional? I don&#x27;t think so..&quot;<p>I have read that in the UK it has been fairly common for people to work for the HMRC for a couple of years on secondment from large tax companies. They help make the laws, and then they go away and help the tax avoiders.<p><a href="http:&#x2F;&#x2F;www.theguardian.com&#x2F;business&#x2F;2013&#x2F;apr&#x2F;26&#x2F;accountancy-firms-knowledge-treasury-avoid-tax" rel="nofollow">http:&#x2F;&#x2F;www.theguardian.com&#x2F;business&#x2F;2013&#x2F;apr&#x2F;26&#x2F;accountancy-...</a>