Punitive new penalties will be imposed by a future Labour government on companies and individuals that embark on aggressive and abusive tax avoidanceThe problem with this, as is stated elsewhere
Tax avoidance is, by definition, legal. If it is illegal it becomes, by definition, tax evasion.
You can only fine people for things that are illegal.
If it really is tax *avoidance* that they are going to try to fine people for then it will fail at the first court it comes to.