So kind of like using a HELOC to borrow against the equity of your home to invest in other things without paying tax on the sale?

Maybe. I don't know the specifics of it. I was listening to a podcasts and they were explaining the general principle of how leveraging works with regards to Bitcoin.

The point I was generally making is that more complicated tax laws normally don't tax the people that they purport to target and normally end up affecting those that are a couple of rungs down in the class hierarchy that everyone pretends that doesn't exist in most Western Societies.

For example. This was a few years ago. I saw a headline where I think I paid (relatively) a greater proportion of tax from my small Limited Company than one of American coffee franchises paid in the UK. Due to them doing some tax wangling with Ireland. If I were to do the same, I would have HMRC investigating me and I wouldn't be able to afford such an investigation. They probably have a dedicated tax compliance team. I don't.