"Fifty-seven other scheme users cannot meet the tax demand, even if they were to sell all of their assets including their family home, " Mr Huitson's barrister claimed, drawing on a small survey of the scheme's users.

BBC: Offshore tax avoiders face ?100m tax bill

For one: Make all personal tax information available online for users.

FORBES: Magazine Article

"It is, in essence, a hidden tax on all non-residential users, " Bilas said.

CNN: graphic

Ronnie Ludwig, of accountants Saffery Champness, said the High Court ruling meant that users of other "off the shelf" tax avoidance schemes could no longer sleep easily.

BBC: Offshore tax avoiders face ?100m tax bill

In February the Clinton Administration proposed 16 tax law changes, including stiffer penalties for shelter-users and excise taxes on promoters' fees.

FORBES: Stormy weather for tax shelters

The second part is the incidence upon the users of the financial markets: a fairly obvious result of a transactions tax.

FORBES: The Stupidity of the Robin Hood Tax Reaches America

The users of fossil fuels pay nothing towards that cost, but a carbon tax would build some of those costs into the price of oil, gas, and coal.

FORBES: Carbon Taxes: The Levy (Some) Conservatives Love

Yet tax laws ignore the very fact that each time data is involved, users become part of the operations.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age

Granted, we weren't able to seriously tax it due to having no internet connection and no pre-loaded HD multimedia, but casual users probably won't notice a significant boost in screen transitions.

ENGADGET: Intel demos Android 2.1 on Moorestown smartphone (video)

The amount of profits that should be declared to the local tax authority would diminish profits transferred to pay for intangible assets located abroad, depending on the number of users and the intensity of data collection.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age