HMRC Prosecutions

Published 24 February 2011

When Sports Goes Criminal by Adam Craggs

There has been much talk in the media and amongst politicians in recent months about tax avoidance and tax evasion. The vital distinction between the two is that tax avoidance is the lawful arrangement of one's affairs so as to reduce or avoid a liability to tax which might otherwise arise, whereas tax evasion is unlawful. The difference between the two has famously been described as the thickness of a prison wall!


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