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The leaked documents also reveal how large amounts of the untaxed profits from Mr Abramovich's hedge fund investments passed through a network of the oligarch's companies before flowing into Chelsea FC.

Salary sacrifice schemes allow workers to lease cars cheaply through their employers, using their untaxed income, which can offer significant savings.

If a farmer is married, his or her spouse would be able to pass on another £1.325m tax free, taking the total untaxed amount to £2.65m.

Their suggestions have also raised questions around whether and to what extent guardrails against fraud and abuse would be implemented and how much tipped income would go untaxed, according to CNN.

The San Bernardino County Fire Protection District is largely funded by property taxes, and in the Mojave much of the land is owned by the federal government and untaxed.