I actually agree with those criticising Carr on this one. I am all for structuring your affairs in such a way that you can lower your tax bill but using elaborate shelters and basing it in what is for UK taxpayers a zero tax jurisdiction strikes me as being morally very close to evasion.
ISAs, VCTs, EISs, charitable donations, paying yourself dividends if you own a company rather than a salary. These are fine to my mind as they tend to either provide some sort of net gain to the economy etc or still involve some sort of tangible tax being paid. Structuring something with the express aim of paying an absolute minimum in tax doesn't sit right with me.
These arrangements will no doubt get caught in the incoming General Anti-avoidance Provisions anyway so it may end up being a moot point. Although no doubt people will still find ways round that.