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Officials from HMRC rejected criticisms that tax officers were not making progress in tackling avoidance.
But George Osborne clearly thinks there is more scope for tackling avoidance.
International co-operation, particularly in the EU, is key to tackling avoidance.
The consultation on tackling avoidance on the ban of exclusivity clauses will close on 3 November.
This builds on action already taken to secure £130 billion in additional tax revenue through tackling avoidance, evasion and non-compliance since 2010".
The avoidance 'industry' has been seriously undermined by HMRC's focus on tackling avoidance – preventing billions of pounds of tax being diverted from the exchequer.
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Designed to tackle avoidance of national insurance and simplify its collection from the self-employed.
Eamonn Butler is director of the Adam Smith Institute thinktank George Osborne said this was a budget to tackle avoidance.
Osborne announced fresh measures to tackle avoidance schemes that used so-called offshore "employee benefit trusts" (EBTs).
"In our 2010 spending review, the government made £917m available to us to tackle avoidance, evasion and fraud.
He will promise a package of measures to tackle avoidance in a Labour government's first finance Bill.
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