According to Accountancy Age:
New banking bonus clampdowns will hit the attractiveness of the UK as a place for financial services, and banks were already planning to duck the tax.
The introduction of a 50% tax on bankers' bonuses – to be paid by the banks – could put the UK at a competitive disadvantage, said A&M Taxand managing director Ian Fleming.
"How do you define 'banks', or 'bonuses'?"
He warned that banks were already looking at tax planning around the new requirements – and it would be hard to draft legislation to stop the shift.
With ease is the answer.
I've done it here.
And making it an offence to assist a person to avoid this obligation would be very helpful too.