[lmm]

Or both are. Here in the UK I've never made any attempt to optimize my taxes; I called HMRC once (when I saw a big increase in how much tax I was paying over the previous month's payslip) and they told me everything was fine, and that's the total extent of my interaction with them. (I even avoid ticking the gift aid box on charitable donations, as I think that's immoral). I agree that there is no legal obligation not to minmax your taxes, but I think there is a moral one.

[NLips]

Gift aid is a specific scheme created by the government to increase charitable giving. At the 20% income tax bracket, it makes no difference to you but helps the charity, and at the 40+% brackets it makes a difference to the charity and provides you with a fraction back.

You still end up with less money than had you not given to charity, and it's MEANT to work this way. It's a very different kettle of fish to exploiting tax loop holes.

[lmm]

> it makes no difference to you but helps the charity

And penalizes the government. I'm happy giving my own money to Music For Rich Old White Dudes, but I don't think it's moral for me to take money away from the general taxation pool for that.