🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 32 (from laksa095)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa032.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.franciswilksandjones.co.uk/tax-avoidance-v-tax-evasion/\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.franciswilksandjones.co.uk/tax-avoidance-v-tax-evasion/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.franciswilksandjones.co.uk\/tax-avoidance-v-tax-evasion\/","crawl_time":1776249520,"first_indexed_time":1619023295,"http_code":200,"src_unparsed":"uk,co,franciswilksandjones!www,\/tax-avoidance-v-tax-evasion\/ s443","src_root_hash":"11049528426723883232","history_drop_reason":null,"meta_title":"Tax Avoidance vs Tax Evasion: Key Differences and Legal Risks","meta_descriptions":["Understand the difference between tax avoidance and tax evasion, including legality, penalties, and HMRC enforcement. Clear guidance under England and Wales law from tax dispute solicitors."],"attrs_boilerpipe_text":"Guide\n|\n2\nminute read\n|\nLast updated: 17 Dec 2025\nThe distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks.\nTax avoidance is the legitimate exploitation of\ntax loopholes\nto reduce the individual or business’ tax liability, whereas\ntax evasion\nis the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences.\nHowever, it is not illegal to plan for your prospective tax liability it is important to distinguishes between\ntax planning and tax avoidance\n.\nIn the UK HMRC have adopted “\nanti-avoidance\n” measures designed to combat\navoidance\nwhich, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent.\nHMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the\nGeneral Anti-Abuse Rule\nto cover circumstances where it would objectively have considered any such\ntax scheme\nto have been adopted solely for the purpose of avoiding a tax liability.\nThese\ntax disputes\nremain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion.\nUnderstanding the difference between\ntax avoidance vs tax evasion\nis essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today.\nAt Francis Wilks & Jones we have considerable experience of\nnegotiations with HMRC\n,\naccelerated payment notices\n,\npersonal liability notices\n,\nVAT and PAYE security\ntax tribunals appeals\nand\nclaims by liquidators\n.\nContact Us\nto find out more\nCase studies\nSMEs, directors & shareholders\nHow we helped a company resolve its tax liabilities\nThrough our help, the administrators of a payroll company resolved their difficulties with HMRC\nSMEs, directors & shareholders\nSignificantly reducing a series of accelerated payment notices relating to a tax avoidance scheme\nWe saved our clients nearly £1m defending an HMRC accelerated payment notice in relation to a stamp duty mitigation scheme\nCommercial litigation\nDefending the former chairman of a premiership football club against a tax avoidance scheme related claim\nThis high profile director was facing a claim by a liquidator for his company’s alleged entry into a tax avoidance scheme while in liquidation....\nView all case studies","attrs_markdown":"[![Odin](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2020\/10\/logo.png) Odin](https:\/\/www.franciswilksandjones.co.uk\/)\n\n[Request a callback](https:\/\/www.franciswilksandjones.co.uk\/tax-avoidance-v-tax-evasion\/) Speak in confidence [020 7841 0390](<tel:020 7841 0390>)\n\nMobile Menu\n\n- [Home](https:\/\/www.franciswilksandjones.co.uk\/)\n- [About Us](https:\/\/www.franciswilksandjones.co.uk\/about\/)\n  - 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[Pay online](https:\/\/www.franciswilksandjones.co.uk\/client-area\/pay-online\/)\n  - [Upload documents](https:\/\/www.franciswilksandjones.co.uk\/client-area\/upload-documents\/)\n- [Case studies](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n- [FWJ takeaway](https:\/\/www.franciswilksandjones.co.uk\/fwj-takeaway\/)\n  - [Blog](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n  - [FAQ](https:\/\/www.franciswilksandjones.co.uk\/resource\/faq\/)\n  - [Guide](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n  - [Tips booklet](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet\/)\n  - [Director Disqualification Case Examples](https:\/\/www.franciswilksandjones.co.uk\/director-disqualification-cases\/)\n- [Careers](https:\/\/www.franciswilksandjones.co.uk\/careers\/)\n- [Contact](https:\/\/www.franciswilksandjones.co.uk\/contact\/)\n\nMobile Menu\n\n- [SMEs, directors & shareholders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/ \"SMEs, directors & shareholders\")\n  - 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[**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Contractual disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/contractual-disputes\/)\n  - [Claims against directors](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/)\n    - [**Claims by HMRC**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-hmrc\/)\n    - [**Claims by liquidators or administrators**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-liquidators-or-administrators-2\/)\n    - [**Claims by shareholders against directors**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-shareholders-or-the-company\/)\n    - [**Claims by Companies House**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-the-registrar-of-companies\/)\n    - [**Director disqualification**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/)\n    - [**Other claims against directors**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/other-claims-you-may-face\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Directors Duties: Your Guide](https:\/\/www.franciswilksandjones.co.uk\/directors-duties-guide\/)\n    \n    ![Maria Koureas-Jones](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/12\/Maria-2-340x340.png)\n    \n    Guide\n    \n    ### [Defending Liquidator Claims: A Guide for Directors](https:\/\/www.franciswilksandjones.co.uk\/defending-liquidator-claims-guide\/)\n    \n    ![Maria Koureas-Jones](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/12\/Maria-2-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Commercial litigation](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/)\n    - [**Appeals**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/appeals\/)\n    - [**Case management**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/case-management\/)\n    - [**Costs**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/legal-costs\/)\n    - [**Defending claims**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/defending-claims\/)\n    - [**Disclosure**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/disclosure\/)\n    - [**Witness & expert evidence**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/evidence\/)\n    - [**Injunctions**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/injunctions\/)\n    - [**Issuing a claim**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/issuing-a-claim\/)\n    - [**Litigation funding**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/litigation-funding\/)\n    - [**Pre-action protocols**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/pre-action-protocols\/)\n    - [**Part 18 Request for Information**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/part-18-request-for-information\/)\n    - [**Security for costs**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/security-for-costs\/)\n    - [**Small claims court**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/small-claims-court\/)\n    - [**Striking out a claim & summary judgment**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/striking-out-a-claim-summary-judgment\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Contract Disputes Guide](https:\/\/www.franciswilksandjones.co.uk\/contract-disputes-guide\/)\n    \n    ![Andrew Carter](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/06\/Andrw-Carter-mono-340x340.jpg)\n    \n    Guide\n    \n    ### [Qatar International Court Dispute Resolution Centre Guide](https:\/\/www.franciswilksandjones.co.uk\/qicdrc-guide\/)\n    \n    ![Maria Koureas-Jones](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/12\/Maria-2-340x340.png)\n    \n    - 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[**Company voluntary arrangements**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/company-voluntary-arrangements\/)\n    - [**Failing companies**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/failing-companies\/)\n    - [**Liquidations**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/liquidation\/)\n    - [**Validation order \/ appeal against winding up order**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/validation-orders\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Company Liquidation: Process, options and what it means for directors](https:\/\/www.franciswilksandjones.co.uk\/company-liquidation\/)\n    \n    ![Tim Francis](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2021\/03\/Profile_Tim_Francis-340x340.jpg)\n    \n    Guide\n    \n    ### [Company Administration: A Complete Guide](https:\/\/www.franciswilksandjones.co.uk\/company-administration-guide\/)\n    \n    ![Tim Francis](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2021\/03\/Profile_Tim_Francis-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Debt recovery](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/)\n    - [**County Court and High Court claims**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/county-court-high-court-claims\/)\n    - [**Enforcing a County Court Judgment (CCJ)**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/county-court-judgment-ccj-court-enforcement-services\/)\n    - [**Disputed debt claims**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/disputed-debt-claims\/)\n    - [**Enforcement of foreign judgments**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/enforcement-of-foreign-judgments\/)\n    - [**Letter Before Action**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/letter-before-action\/)\n    - [**Statutory demand**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/statutory-demand-assistance\/)\n    - [**Winding up petition**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/winding-up-petitions\/)\n    - [**Volume based recovery services**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/volume-based-recovery-services\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Statutory Demand Guide](https:\/\/www.franciswilksandjones.co.uk\/statutory-demand-guide\/)\n    \n    ![Andy Wilks](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Wilks-profile-photo-340x340.png)\n    \n    Guide\n    \n    ### [Recovering overdue business debts – the complete guide](https:\/\/www.franciswilksandjones.co.uk\/recovering-overdue-business-debts-the-complete-guide\/)\n    \n    ![Andy Wilks](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Wilks-profile-photo-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Director disqualification](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/)\n    - [**Common allegations of misconduct**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/common-allegations-of-misconduct\/)\n    - [**Compensation orders**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/compensation-orders\/)\n    - [**Consequences of disqualification**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/consequences-of-disqualification\/)\n    - [**Dealing with early enquiries from the Insolvency Service**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/dealing-with-early-enquiries-from-the-insolvency-service\/)\n    - [**Disqualification in the Magistrates court**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/disqualification-in-the-magistrates-court\/)\n    - [**Disqualification undertakings**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/disqualification-undertakings\/)\n    - [**Public interest winding up petitions and disqualification**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/public-interest-winding-up-petitions-disqualification\/)\n    - [**Remain a director despite disqualification ban**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/court-permission-to-remain-a-director-despite-disqualification\/)\n    - [**Section 16 letters**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/section-16-letters\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Director Disqualification Guide](https:\/\/www.franciswilksandjones.co.uk\/director-disqualification-guide\/)\n    \n    ![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)\n    \n    Guide\n    \n    ### [Company Directors Disqualification Act – CDDA 1986 Guide](https:\/\/www.franciswilksandjones.co.uk\/company-directors-disqualification-act-guide\/)\n    \n    ![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Freezing orders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/)\n    - [**Applying for a freezing order**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/applying-for-a-freezing-order\/)\n    - [**Defending a freezing order**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/defending-a-freezing-order\/)\n    - [**Third parties affected by a freezing order**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/acting-for-third-parties-affected-by-a-freezing-order\/)\n    - [**Norwich Pharmacal Orders**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/norwich-pharmacal-orders\/)\n    \n    **Featured resources**\n    \n    Tips booklet\n    \n    ### [Guide to Freezing Orders](https:\/\/www.franciswilksandjones.co.uk\/freezing-orders-guide\/)\n    \n    ![Maria Koureas-Jones](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/12\/Maria-2-340x340.png)\n    \n    Tips booklet\n    \n    ### [Freezing orders: Common questions answered](https:\/\/www.franciswilksandjones.co.uk\/freezing-orders-common-questions-answered\/)\n    \n    ![Andy Wilks](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Wilks-profile-photo-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Shareholder disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/)\n    - [**Business exit, share sales and valuation**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/business-exit-share-sales-and-valuation\/)\n    - [**Company insolvency problems**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/company-insolvency-problems\/)\n    - [**Derivative claim**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/derivative-claims\/)\n    - [**Director Removal**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/director-removal\/)\n    - [**Disputes with Management**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/disputes-with-management\/)\n    - [**Family Business Disputes and Succession Planning**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/family-disputes-and-succession-planning\/)\n    - [**Just & equitable winding up**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/just-equitable-winding-up\/)\n    - [**Unfair prejudice claims & minority shareholder rights**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/minority-shareholder-unfair-prejudice-claims\/)\n    - [**Non-payment of dividends & unfair payment policies**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/non-payment-of-dividends-unfair-payment-policies\/)\n    - [**Shareholder deadlock**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/shareholder-deadlock\/)\n    - [**Shareholder Rights**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/shareholder-rights\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Share Purchase Dispute Guide](https:\/\/www.franciswilksandjones.co.uk\/share-purchase-dispute-guide\/)\n    \n    ![Andrew Carter](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/06\/Andrw-Carter-mono-340x340.jpg)\n    \n    Guide\n    \n    ### [Shareholder Disputes Guide](https:\/\/www.franciswilksandjones.co.uk\/shareholder-disputes-guide\/)\n    \n    ![Andrew Carter](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/06\/Andrw-Carter-mono-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Tax disputes and HMRC investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/)\n    - [**Account Freezing Orders**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/account-freezing-orders\/)\n    - [**Code of Practice 8 Investigations**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/code-of-practice-8-investigations\/)\n    - [**Code of Practice 9 Investigations (COP9)**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/code-of-practice-9-investigations-cop9\/)\n    - [**Disguised remuneration and APNs**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/disguised-remuneration-and-apns\/)\n    - [**HMRC loan charge**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/the-loan-charge\/)\n    - [**HMRC Statutory Demands**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/hmrc-statutory-demands\/)\n    - [**HMRC Winding Up Petitions**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/hmrc-winding-up-petitions\/)\n    - [**MTIC fraud and the Kittel principle**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/mtic-fraud-and-the-kittel-principle\/)\n    - [**PAYE and VAT security notices**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/paye-and-vat-security-notices\/)\n    - [**Personal liability notices for Directors**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/personal-liability-notices\/)\n    - [**R\\&D tax credit investigation**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/rd-tax-credit-investigation\/)\n    - [**Tax disclosures and investigations**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/tax-disclosure-investigation\/)\n    - [**Time to pay agreements**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/time-to-pay-agreements\/)\n    - [**VAT fraud**](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/vat-fraud\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Excise Fraud: A Complete Guide](https:\/\/www.franciswilksandjones.co.uk\/excise-fraud-guide\/)\n    \n    ![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n    \n    Guide\n    \n    ### [R\\&D Tax Credits Investigations: A guide for SMEs](https:\/\/www.franciswilksandjones.co.uk\/hmrc-investigation-rd-tax-credits\/)\n    \n    ![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [What clients say about us](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n    - [**Commercial litigation testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/commercial-litigation-testimonials\/)\n    - [**Debt recovery testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/debt-recovery-testimonials\/)\n    - [**Dispute Resolution Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/dispute-resolution-testimonials\/)\n    - [**Fraud and Freezing Order Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/fraud-and-freezing-order-testimonials\/)\n    - [**Tax Disputes Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/tax-disputes-testimonials\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [Winding Up Petition Guide](https:\/\/www.franciswilksandjones.co.uk\/winding-up-petition-guide\/)\n    \n    ![Andy Wilks](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Wilks-profile-photo-340x340.png)\n    \n    Guide\n    \n    ### [Director Disqualification Guide](https:\/\/www.franciswilksandjones.co.uk\/director-disqualification-guide\/)\n    \n    ![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n- [Private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/ \"Private clients\")\n  - [Assistance with tax issues and HMRC](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/)\n    - [**Loan charge advice for private clients**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/the-loan-charge\/)\n    - [**Personal liability notices**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/personal-liability-notices\/)\n    - [**PAYE or VAT security notices**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/paye-or-vat-security-notices\/)\n    - [**Time to pay agreements advice for individuals**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/time-to-pay-agreements\/)\n    - [**Voluntary tax disclosures and investigations**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/tax-disclosures-and-investigations\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [HMRC worldwide disclosure facility](https:\/\/www.franciswilksandjones.co.uk\/hmrc-worldwide-disclosure-facility\/)\n    \n    ![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n    \n    Guide\n    \n    ### [Negotiating time to pay with HMRC](https:\/\/www.franciswilksandjones.co.uk\/negotiating-time-to-pay-with-hmrc\/)\n    \n    ![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Debt recovery for private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/)\n    - [**Debt collection and enforcement**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/debt-collection-and-enforcement\/)\n    - [**Defending money claims**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/defending-money-claims\/)\n    \n    **Featured resources**\n    \n    FAQ\n    \n    ### [How do I prove the debtor is unable to pay their debts?](https:\/\/www.franciswilksandjones.co.uk\/how-do-i-prove-the-debtor-is-unable-to-pay-their-debts\/)\n    \n    ![Hardeep Singh](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2025\/02\/Hardeep-Signh-340x340.png)\n    \n    Guide\n    \n    ### [How to recover a debt from an individual](https:\/\/www.franciswilksandjones.co.uk\/how-to-recover-a-debt-from-an-individual\/)\n    \n    ![Hardeep Singh](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2025\/02\/Hardeep-Signh-340x340.png)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Bankruptcy help](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/)\n    - [**Bankruptcy (including annulments)**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/bankruptcy-including-annulments\/)\n    - [**Bankruptcy Petitions**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/bankruptcy-petitions\/)\n    - [**Defending Claims by a Trustee in Bankruptcy or Official Receiver**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/defending-claims-by-a-trustee-in-bankruptcy-or-official-receiver\/)\n    - [**Effects of bankruptcy and what does it mean?**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/effects-of-bankruptcy-and-what-does-it-mean\/)\n    - [**Effect of bankruptcy on foreign property**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/effect-of-bankruptcy-on-foreign-property\/)\n    - [**Individual voluntary arrangements**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/individual-voluntary-arrangements\/)\n    - [**Protecting your family home in bankruptcy**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/protecting-your-family-home-in-bankruptcy\/)\n    - [**Remortgaging property to pay Bankruptcy Petition debts**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/remortgaging-property-to-pay-bankruptcy-petition-debts\/)\n    - [**Removing or annulling your bankruptcy**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/removing-or-annulling-your-bankruptcy\/)\n    - [**Settlement of debts to avoid bankruptcy**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/settlement-of-debts-to-avoid-bankruptcy\/)\n    - [**Statutory demand defence**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/statutory-demand-defence\/)\n    \n    **Featured resources**\n    \n    Tips booklet\n    \n    ### [Bankruptcy and your home](https:\/\/www.franciswilksandjones.co.uk\/bankruptcy-and-your-home\/)\n    \n    ![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)\n    \n    Guide\n    \n    ### [Has a bankruptcy order been made against you?](https:\/\/www.franciswilksandjones.co.uk\/has-a-bankruptcy-order-been-made-against-you\/)\n    \n    ![Tim Francis](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2021\/03\/Profile_Tim_Francis-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Private commercial litigation and dispute resolution](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/)\n    - [**Alternative private dispute resolution and mediation**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/alternative-dispute-resolution-and-mediation\/)\n    - [**Fraud claims**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/fraud\/)\n    - [**Litigation claims**](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/commercial-contract-disputes\/)\n    \n    **Featured resources**\n    \n    Guide\n    \n    ### [International Arbitration Guide](https:\/\/www.franciswilksandjones.co.uk\/international-arbitration-guide\/)\n    \n    ![Andrew Carter](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/06\/Andrw-Carter-mono-340x340.jpg)\n    \n    FAQ\n    \n    ### [How is Arbitration different from mediation?](https:\/\/www.franciswilksandjones.co.uk\/how-is-arbitration-different-from-mediation\/)\n    \n    ![Andrew Carter](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/06\/Andrw-Carter-mono-340x340.jpg)\n    \n    - [**Guides for SMES**](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [**Latest Blogs**](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [**Case Studies**](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n    - [**Tips Booklets**](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet)\n    - [**Testimonials**](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [Professional negligence](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/professional-negligence\/)\n- [Accountants and their clients](https:\/\/www.franciswilksandjones.co.uk\/accountants-and-their-clients\/ \"Accountants and their clients\")\n- [Insolvency practitioners](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/ \"Insolvency practitioners\")\n  - [Administration](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/administration\/)\n  - [Antecedent transactions](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/antecedent-transactions\/)\n  - [Asset tracing and recovery](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/antecedent-transactions\/asset-tracing-and-recovery\/)\n  - [Bankruptcy](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/bankruptcy\/)\n  - [Creditor services](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/creditor-services\/)\n  - [Liquidation](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/liquidation\/)\n  - [Receiverships](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/receiverships\/)\n  - [Recovering your debts](https:\/\/www.franciswilksandjones.co.uk\/banks-financial-institutions\/collect-out-services\/)\n  - [Restructuring](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/restructuring\/)\n  - [Voluntary arrangements](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/voluntary-arrangements\/)\n# Tax avoidance v tax evasion\n[Home](https:\/\/www.franciswilksandjones.co.uk\/ \"Go to Francis Wilks & Jones.\")\n\n›\n\n[FWJ Takeaway](https:\/\/www.franciswilksandjones.co.uk\/fwj-takeaway\/ \"Go to FWJ Takeaway.\")\n\n›\n\n[Tax disputes](https:\/\/www.franciswilksandjones.co.uk\/topic\/tax-disputes\/ \"Go to the Tax disputes Topic archives.\")\n\n›\n\n[Disguised remuneration and APNs](https:\/\/www.franciswilksandjones.co.uk\/topic\/disguised-remuneration-and-apns\/ \"Go to the Disguised remuneration and APNs Topic archives.\")\n\n›\n\nTax avoidance v tax evasion\n\nGuide\n\n\\|   2 minute read \\| Last updated: 17 Dec 2025\n\nThe distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks.\n\n## Is Tax Avoidance Legal?\nTax avoidance is the legitimate exploitation of [tax loopholes](https:\/\/www.franciswilksandjones.co.uk\/tax-loopholes-for-small-business-uk\/) to reduce the individual or business’ tax liability, whereas [tax evasion](https:\/\/www.franciswilksandjones.co.uk\/what-constitutes-tax-evasion\/) is the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences.\n\nHowever, it is not illegal to plan for your prospective tax liability it is important to distinguishes between [tax planning and tax avoidance](https:\/\/www.franciswilksandjones.co.uk\/tax-planning-v-tax-avoidance\/).\n\nIn the UK HMRC have adopted “[anti-avoidance](https:\/\/www.franciswilksandjones.co.uk\/letter-from-hmrc-about-tax-avoidance\/)” measures designed to combat [avoidance](https:\/\/www.franciswilksandjones.co.uk\/what-are-some-examples-of-tax-avoidance\/) which, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent.\n\n- HMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the [General Anti-Abuse Rule](https:\/\/www.franciswilksandjones.co.uk\/general-anti-abuse-rules\/) to cover circumstances where it would objectively have considered any such [tax scheme](https:\/\/www.franciswilksandjones.co.uk\/tax-avoidance-scheme-hit-list\/)\n- to have been adopted solely for the purpose of avoiding a tax liability.\n- These [tax disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/) remain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion.\n\nUnderstanding the difference between **tax avoidance vs tax evasion** is essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today.\n***\n**At Francis Wilks & Jones we have considerable experience of [negotiations with HMRC](https:\/\/www.franciswilksandjones.co.uk\/negotiating-with-hmrc\/), [accelerated payment notices](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/disguised-remuneration-and-apns\/), [personal liability notices](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/personal-liability-notices\/), [VAT and PAYE security](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/paye-and-vat-security-notices\/) [tax tribunals appeals](https:\/\/www.franciswilksandjones.co.uk\/hmrc-tribunal-appeals\/) and [claims by liquidators](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-liquidators-or-administrators-2\/).**\n\n[Contact Us](https:\/\/www.franciswilksandjones.co.uk\/contact\/) to find out more\n\n- [![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)](https:\/\/www.franciswilksandjones.co.uk\/people\/stephen-downie\/)\n  \n  **Key contact:  [Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/people\/stephen-downie\/)** - Partner\n- #### Related services\n  - [SMEs, directors & shareholders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/)\n    - [Company rescue](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/)\n    - [Director disqualification](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/)\n    - [Claims against directors](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/)\n      - [Claims by 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investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/tax-disclosure-investigation\/)\n      - [HMRC loan charge](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/the-loan-charge\/)\n      - [Time to pay agreements](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/time-to-pay-agreements\/)\n\n#### Further reading\nFAQ\n\n\\< 1 minute read\n\n### [Are disguised remuneration schemes legal?](https:\/\/www.franciswilksandjones.co.uk\/are-disguised-remuneration-schemes-legal\/)\n\n![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n\nGuide\n\n3 minute read\n\n### [Tax planning v tax avoidance](https:\/\/www.franciswilksandjones.co.uk\/tax-planning-v-tax-avoidance\/)\n\n![Andy Lynch](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2023\/03\/Andy-Lynch-profile-photo-340x340.png)\n\nBlog\n\n2 minute read\n\n### [HMRC enforcement action](https:\/\/www.franciswilksandjones.co.uk\/hmrc-enforcement-action\/)\n\n![Anita Sharma](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2024\/07\/Anita-Shamra-e1722414218699-340x340.png)\n\nGuide\n\n\\< 1 minute read\n\n### [Accelerated payment notices guidance](https:\/\/www.franciswilksandjones.co.uk\/accelerated-payment-notices-guidance\/)\n\n![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-340x340.jpg)\n\n[Read more free guides](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n\n#### Key contacts\n![Stephen Downie](https:\/\/www.franciswilksandjones.co.uk\/wp-content\/uploads\/2022\/05\/Steve-Downie-3_1200x1200-600x600.jpg)\n\n### Stephen Downie\nPartner\n\n![Andy 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club against a tax avoidance scheme related claim\nThis high profile director was facing a claim by a liquidator for his company’s alleged entry into a tax avoidance scheme while in liquidation....\n\n[View all case studies](https:\/\/www.franciswilksandjones.co.uk\/case-study\/category\/tax-disputes\/)\n## Contact us in confidence\n### Talk to our team\n- Speak in confidence\n- No obligation quotation\n- Expert advice from a friendly team\n\nCall [020 7841 0390](<tel:020 7841 0390>)\n\n[Request a callback](https:\/\/www.franciswilksandjones.co.uk\/tax-avoidance-v-tax-evasion\/)\n\n[Send us an 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[Administrations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/administrations\/)\n      - [Business recovery](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/business-recovery\/)\n      - [Business rescue](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/business-rescue\/)\n      - [Company restructuring and turnaround](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/restructuring-and-insolvency\/)\n      - [Company voluntary arrangements](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/company-voluntary-arrangements\/)\n      - [Failing companies](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/failing-companies\/)\n      - [Liquidations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/liquidation\/)\n      - [Validation order \/ appeal against winding up order](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/validation-orders\/)\n    - [Debt recovery](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/)\n      - [County Court and High Court claims](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/county-court-high-court-claims\/)\n      - [Enforcing a County Court Judgment (CCJ)](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/county-court-judgment-ccj-court-enforcement-services\/)\n      - [Disputed debt claims](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/disputed-debt-claims\/)\n      - [Enforcement of foreign judgments](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/enforcement-of-foreign-judgments\/)\n      - [Letter Before Action](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/letter-before-action\/)\n      - [Statutory demand](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/statutory-demand-assistance\/)\n      - [Winding up petition](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/winding-up-petitions\/)\n      - [Volume based recovery services](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/volume-based-recovery-services\/)\n    - [Director disqualification](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/)\n      - [Common allegations of misconduct](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/common-allegations-of-misconduct\/)\n      - [Compensation orders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/compensation-orders\/)\n      - [Consequences of disqualification](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/consequences-of-disqualification\/)\n      - [Dealing with early enquiries from the Insolvency Service](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/dealing-with-early-enquiries-from-the-insolvency-service\/)\n      - [Disqualification in the Magistrates court](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/disqualification-in-the-magistrates-court\/)\n      - [Disqualification undertakings](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/disqualification-undertakings\/)\n      - [Public interest winding up petitions and disqualification](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/public-interest-winding-up-petitions-disqualification\/)\n      - [Remain a director despite disqualification ban](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/court-permission-to-remain-a-director-despite-disqualification\/)\n      - [Section 16 letters](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-disqualification\/section-16-letters\/)\n    - [Freezing orders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/)\n      - [Applying for a freezing order](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/applying-for-a-freezing-order\/)\n      - [Defending a freezing order](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/defending-a-freezing-order\/)\n      - [Third parties affected by a freezing order](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/acting-for-third-parties-affected-by-a-freezing-order\/)\n      - [Norwich Pharmacal Orders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/freezing-orders\/norwich-pharmacal-orders\/)\n    - [Shareholder disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/)\n      - [Business exit, share sales and valuation](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/business-exit-share-sales-and-valuation\/)\n      - [Company insolvency problems](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/company-insolvency-problems\/)\n      - [Derivative claim](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/derivative-claims\/)\n      - [Director Removal](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/director-removal\/)\n      - [Disputes with Management](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/disputes-with-management\/)\n      - [Family Business Disputes and Succession Planning](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/family-disputes-and-succession-planning\/)\n      - [Just & equitable winding up](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/just-equitable-winding-up\/)\n      - [Unfair prejudice claims & minority shareholder rights](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/minority-shareholder-unfair-prejudice-claims\/)\n      - [Non-payment of dividends & unfair payment policies](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/non-payment-of-dividends-unfair-payment-policies\/)\n      - [Shareholder deadlock](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/shareholder-deadlock\/)\n      - [Shareholder Rights](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/shareholder-rights\/)\n    - [Tax disputes and HMRC investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/)\n      - [Account Freezing Orders](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/account-freezing-orders\/)\n      - [Code of Practice 8 Investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/code-of-practice-8-investigations\/)\n      - [Code of Practice 9 Investigations (COP9)](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/code-of-practice-9-investigations-cop9\/)\n      - [Disguised remuneration and APNs](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/disguised-remuneration-and-apns\/)\n      - [HMRC loan charge](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/the-loan-charge\/)\n      - [HMRC Statutory Demands](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/hmrc-statutory-demands\/)\n      - [HMRC Winding Up Petitions](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/hmrc-winding-up-petitions\/)\n      - [MTIC fraud and the Kittel principle](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/mtic-fraud-and-the-kittel-principle\/)\n      - [PAYE and VAT security notices](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/paye-and-vat-security-notices\/)\n      - [Personal liability notices for Directors](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/personal-liability-notices\/)\n      - [R\\&D tax credit investigation](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/rd-tax-credit-investigation\/)\n      - [Tax disclosures and investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/tax-disclosure-investigation\/)\n      - [Time to pay agreements](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/time-to-pay-agreements\/)\n      - [VAT fraud](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/vat-fraud\/)\n    - [What clients say about us](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n      - [Commercial litigation testimonials](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/commercial-litigation-testimonials\/)\n      - [Debt recovery testimonials](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/debt-recovery-testimonials\/)\n      - [Dispute Resolution Testimonials](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/dispute-resolution-testimonials\/)\n      - [Fraud and Freezing Order Testimonials](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/fraud-and-freezing-order-testimonials\/)\n      - [Tax Disputes Testimonials](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/tax-disputes-testimonials\/)\n  - [Private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/)\n    - [Assistance with tax issues and HMRC](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/)\n      - [Loan charge advice for private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/the-loan-charge\/)\n      - [Personal liability notices](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/personal-liability-notices\/)\n      - [PAYE or VAT security notices](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/paye-or-vat-security-notices\/)\n      - [Time to pay agreements advice for individuals](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/time-to-pay-agreements\/)\n      - [Voluntary tax disclosures and investigations](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/tax-disputes-private\/tax-disclosures-and-investigations\/)\n    - [Debt recovery for private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/)\n      - [Debt collection and enforcement](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/debt-collection-and-enforcement\/)\n      - [Defending money claims](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/defending-money-claims\/)\n    - [Bankruptcy help](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/)\n      - [Bankruptcy (including annulments)](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/bankruptcy-including-annulments\/)\n      - [Bankruptcy Petitions](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/bankruptcy-petitions\/)\n      - [Defending Claims by a Trustee in Bankruptcy or Official Receiver](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/defending-claims-by-a-trustee-in-bankruptcy-or-official-receiver\/)\n      - [Effects of bankruptcy and what does it mean?](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/effects-of-bankruptcy-and-what-does-it-mean\/)\n      - [Effect of bankruptcy on foreign property](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/effect-of-bankruptcy-on-foreign-property\/)\n      - [Individual voluntary arrangements](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/individual-voluntary-arrangements\/)\n      - [Protecting your family home in bankruptcy](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/protecting-your-family-home-in-bankruptcy\/)\n      - [Remortgaging property to pay Bankruptcy Petition debts](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/remortgaging-property-to-pay-bankruptcy-petition-debts\/)\n      - [Removing or annulling your bankruptcy](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/removing-or-annulling-your-bankruptcy\/)\n      - [Settlement of debts to avoid bankruptcy](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/settlement-of-debts-to-avoid-bankruptcy\/)\n      - [Statutory demand defence](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/statutory-demand-defence\/)\n    - [Private commercial litigation and dispute resolution](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/)\n      - [Alternative private dispute resolution and mediation](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/alternative-dispute-resolution-and-mediation\/)\n      - [Fraud claims](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/fraud\/)\n      - [Litigation claims](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/dispute-resolution-private\/commercial-contract-disputes\/)\n    - [Professional negligence](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/professional-negligence\/)\n  - [Accountants and their clients](https:\/\/www.franciswilksandjones.co.uk\/?post_type=mega_menu&p=192)\n    - [Accountants and their clients](https:\/\/www.franciswilksandjones.co.uk\/accountants-and-their-clients\/)\n    - [Tax disputes and HMRC investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/)\n    - [Claims against directors](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/)\n    - [Shareholder disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/shareholder-disputes\/)\n    - [Commercial litigation](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/commercial-litigation\/)\n    - [Debt recovery](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/debt-recovery\/)\n    - [Company rescue](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/company-rescue\/)\n    - [Bankruptcy help](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/personal-insolvency\/)\n    - [Debt recovery for private clients](https:\/\/www.franciswilksandjones.co.uk\/private-clients\/debt-recovery-private\/)\n    - [Tax disputes and HMRC investigations](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/)\n  - [Insolvency practitioners](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/)\n    - [Administration](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/administration\/)\n    - [Antecedent transactions](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/antecedent-transactions\/)\n    - [Asset tracing and recovery](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/antecedent-transactions\/asset-tracing-and-recovery\/)\n    - [Bankruptcy](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/bankruptcy\/)\n    - [Creditor services](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/creditor-services\/)\n    - [Liquidation](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/liquidation\/)\n    - [Receiverships](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/receiverships\/)\n    - [Recovering your debts](https:\/\/www.franciswilksandjones.co.uk\/banks-financial-institutions\/collect-out-services\/)\n    - [Restructuring](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/restructuring\/)\n    - [Voluntary arrangements](https:\/\/www.franciswilksandjones.co.uk\/insolvency-practitioners\/voluntary-arrangements\/)\n- - [Home](https:\/\/www.franciswilksandjones.co.uk\/)\n  - [About Us](https:\/\/www.franciswilksandjones.co.uk\/about\/)\n    - [Approach](https:\/\/www.franciswilksandjones.co.uk\/about\/approach\/)\n    - [Culture](https:\/\/www.franciswilksandjones.co.uk\/about\/culture\/)\n    - [Equality and diversity](https:\/\/www.franciswilksandjones.co.uk\/about\/equality-and-diversity\/)\n    - [History](https:\/\/www.franciswilksandjones.co.uk\/about\/history\/)\n    - [News](https:\/\/www.franciswilksandjones.co.uk\/about\/news\/)\n    - [Our network of specialists](https:\/\/www.franciswilksandjones.co.uk\/about\/our-network-of-specialists\/)\n    - [What clients say about us](https:\/\/www.franciswilksandjones.co.uk\/about\/what-clients-say-about-us\/)\n  - [People](https:\/\/www.franciswilksandjones.co.uk\/people\/)\n  - [Pricing](https:\/\/www.franciswilksandjones.co.uk\/pricing\/)\n    - [Debt recovery prices](https:\/\/www.franciswilksandjones.co.uk\/pricing\/debt-recovery-prices\/)\n    - [Funding for legal claims](https:\/\/www.franciswilksandjones.co.uk\/pricing\/funding-for-legal-claims\/)\n  - [Client area](https:\/\/www.franciswilksandjones.co.uk\/client-area\/)\n    - [Pay online](https:\/\/www.franciswilksandjones.co.uk\/client-area\/pay-online\/)\n    - [Upload documents](https:\/\/www.franciswilksandjones.co.uk\/client-area\/upload-documents\/)\n  - [Case studies](https:\/\/www.franciswilksandjones.co.uk\/case-studies\/)\n  - [FWJ takeaway](https:\/\/www.franciswilksandjones.co.uk\/fwj-takeaway\/)\n    - [Blog](https:\/\/www.franciswilksandjones.co.uk\/resource\/blog\/)\n    - [FAQ](https:\/\/www.franciswilksandjones.co.uk\/resource\/faq\/)\n    - [Guide](https:\/\/www.franciswilksandjones.co.uk\/resource\/guide\/)\n    - [Tips booklet](https:\/\/www.franciswilksandjones.co.uk\/resource\/tips-booklet\/)\n    - [Director Disqualification Case Examples](https:\/\/www.franciswilksandjones.co.uk\/director-disqualification-cases\/)\n  - [Careers](https:\/\/www.franciswilksandjones.co.uk\/careers\/)\n  - [Contact](https:\/\/www.franciswilksandjones.co.uk\/contact\/)","attrs_readable_markdown":"Guide\n\n\\|   2 minute read \\| Last updated: 17 Dec 2025\n\nThe distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks.\n\nTax avoidance is the legitimate exploitation of [tax loopholes](https:\/\/www.franciswilksandjones.co.uk\/tax-loopholes-for-small-business-uk\/) to reduce the individual or business’ tax liability, whereas [tax evasion](https:\/\/www.franciswilksandjones.co.uk\/what-constitutes-tax-evasion\/) is the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences.\n\nHowever, it is not illegal to plan for your prospective tax liability it is important to distinguishes between [tax planning and tax avoidance](https:\/\/www.franciswilksandjones.co.uk\/tax-planning-v-tax-avoidance\/).\n\nIn the UK HMRC have adopted “[anti-avoidance](https:\/\/www.franciswilksandjones.co.uk\/letter-from-hmrc-about-tax-avoidance\/)” measures designed to combat [avoidance](https:\/\/www.franciswilksandjones.co.uk\/what-are-some-examples-of-tax-avoidance\/) which, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent.\n\n- HMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the [General Anti-Abuse Rule](https:\/\/www.franciswilksandjones.co.uk\/general-anti-abuse-rules\/) to cover circumstances where it would objectively have considered any such [tax scheme](https:\/\/www.franciswilksandjones.co.uk\/tax-avoidance-scheme-hit-list\/)\n- to have been adopted solely for the purpose of avoiding a tax liability.\n- These [tax disputes](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/) remain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion.\n\nUnderstanding the difference between **tax avoidance vs tax evasion** is essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today.\n***\n**At Francis Wilks & Jones we have considerable experience of [negotiations with HMRC](https:\/\/www.franciswilksandjones.co.uk\/negotiating-with-hmrc\/), [accelerated payment notices](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/disguised-remuneration-and-apns\/), [personal liability notices](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/personal-liability-notices\/), [VAT and PAYE security](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/tax-disputes\/paye-and-vat-security-notices\/) [tax tribunals appeals](https:\/\/www.franciswilksandjones.co.uk\/hmrc-tribunal-appeals\/) and [claims by liquidators](https:\/\/www.franciswilksandjones.co.uk\/smes-directors-shareholders\/director-services\/claims-by-liquidators-or-administrators-2\/).**\n\n[Contact Us](https:\/\/www.franciswilksandjones.co.uk\/contact\/) to find out more\n\n#### Case studies\nSMEs, directors & shareholders\n\n#### How we helped a company resolve its tax liabilities\nThrough our help, the administrators of a payroll company resolved their difficulties with HMRC\n\nSMEs, directors & shareholders\n\n#### Significantly reducing a series of accelerated payment notices relating to a tax avoidance scheme\nWe saved our clients nearly £1m defending an HMRC accelerated payment notice in relation to a stamp duty mitigation scheme\n\nCommercial litigation\n\n#### Defending the former chairman of a premiership football club against a tax avoidance scheme related claim\nThis high profile director was facing a claim by a liquidator for his company’s alleged entry into a tax avoidance scheme while in liquidation....\n\n[View all case studies](https:\/\/www.franciswilksandjones.co.uk\/case-study\/category\/tax-disputes\/)","meta_canonical":null}

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Meta Title	Tax Avoidance vs Tax Evasion: Key Differences and Legal Risks
Meta Description	Understand the difference between tax avoidance and tax evasion, including legality, penalties, and HMRC enforcement. Clear guidance under England and Wales law from tax dispute solicitors.
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Boilerpipe Text	Guide \| 2 minute read \| Last updated: 17 Dec 2025 The distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks. Tax avoidance is the legitimate exploitation of tax loopholes to reduce the individual or business’ tax liability, whereas tax evasion is the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences. However, it is not illegal to plan for your prospective tax liability it is important to distinguishes between tax planning and tax avoidance . In the UK HMRC have adopted “ anti-avoidance ” measures designed to combat avoidance which, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent. HMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the General Anti-Abuse Rule to cover circumstances where it would objectively have considered any such tax scheme to have been adopted solely for the purpose of avoiding a tax liability. These tax disputes remain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion. Understanding the difference between tax avoidance vs tax evasion is essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today. At Francis Wilks & Jones we have considerable experience of negotiations with HMRC , accelerated payment notices , personal liability notices , VAT and PAYE security tax tribunals appeals and claims by liquidators . Contact Us to find out more Case studies SMEs, directors & shareholders How we helped a company resolve its tax liabilities Through our help, the administrators of a payroll company resolved their difficulties with HMRC SMEs, directors & shareholders Significantly reducing a series of accelerated payment notices relating to a tax avoidance scheme We saved our clients nearly £1m defending an HMRC accelerated payment notice in relation to a stamp duty mitigation scheme Commercial litigation Defending the former chairman of a premiership football club against a tax avoidance scheme related claim This high profile director was facing a claim by a liquidator for his company’s alleged entry into a tax avoidance scheme while in liquidation.... View all case studies
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[Disputes with Management](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/disputes-with-management/) - [Family Business Disputes and Succession Planning](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/family-disputes-and-succession-planning/) - [Just & equitable winding up](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/just-equitable-winding-up/) - [Unfair prejudice claims & minority shareholder rights](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/minority-shareholder-unfair-prejudice-claims/) - [Non-payment of dividends & unfair payment policies](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/non-payment-of-dividends-unfair-payment-policies/) - [Shareholder deadlock](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/shareholder-deadlock/) - [Shareholder Rights](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/shareholder-disputes/shareholder-rights/) Featured resources Guide ### [Share Purchase Dispute Guide](https://www.franciswilksandjones.co.uk/share-purchase-dispute-guide/) ![Andrew Carter](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/06/Andrw-Carter-mono-340x340.jpg) Guide ### [Shareholder Disputes Guide](https://www.franciswilksandjones.co.uk/shareholder-disputes-guide/) ![Andrew Carter](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/06/Andrw-Carter-mono-340x340.jpg) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Tax disputes and HMRC investigations](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/) - [Account Freezing Orders](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/account-freezing-orders/) - [Code of Practice 8 Investigations](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/code-of-practice-8-investigations/) - [Code of Practice 9 Investigations (COP9)](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/code-of-practice-9-investigations-cop9/) - [Disguised remuneration and APNs](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/disguised-remuneration-and-apns/) - [HMRC loan charge](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/the-loan-charge/) - [HMRC Statutory Demands](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/hmrc-statutory-demands/) - [HMRC Winding Up Petitions](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/hmrc-winding-up-petitions/) - [MTIC fraud and the Kittel principle](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/mtic-fraud-and-the-kittel-principle/) - [PAYE and VAT security notices](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/paye-and-vat-security-notices/) - [Personal liability notices for Directors](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/personal-liability-notices/) - [R\&D tax credit investigation](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/rd-tax-credit-investigation/) - [Tax disclosures and investigations](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/tax-disclosure-investigation/) - [Time to pay agreements](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/time-to-pay-agreements/) - [VAT fraud](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/vat-fraud/) Featured resources Guide ### [Excise Fraud: A Complete Guide](https://www.franciswilksandjones.co.uk/excise-fraud-guide/) ![Andy Lynch](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/03/Andy-Lynch-profile-photo-340x340.png) Guide ### [R\&D Tax Credits Investigations: A guide for SMEs](https://www.franciswilksandjones.co.uk/hmrc-investigation-rd-tax-credits/) ![Andy Lynch](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/03/Andy-Lynch-profile-photo-340x340.png) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [What clients say about us](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Commercial litigation testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/commercial-litigation-testimonials/) - [Debt recovery testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/debt-recovery-testimonials/) - [Dispute Resolution Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/dispute-resolution-testimonials/) - [Fraud and Freezing Order Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/fraud-and-freezing-order-testimonials/) - [Tax Disputes Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/tax-disputes-testimonials/) Featured resources Guide ### [Winding Up Petition Guide](https://www.franciswilksandjones.co.uk/winding-up-petition-guide/) ![Andy Wilks](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/03/Andy-Wilks-profile-photo-340x340.png) Guide ### [Director Disqualification Guide](https://www.franciswilksandjones.co.uk/director-disqualification-guide/) ![Stephen Downie](https://www.franciswilksandjones.co.uk/wp-content/uploads/2022/05/Steve-Downie-3_1200x1200-340x340.jpg) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Private clients](https://www.franciswilksandjones.co.uk/private-clients/ "Private clients") - [Assistance with tax issues and HMRC](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/) - [Loan charge advice for private clients](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/the-loan-charge/) - [Personal liability notices](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/personal-liability-notices/) - [PAYE or VAT security notices](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/paye-or-vat-security-notices/) - [Time to pay agreements advice for individuals](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/time-to-pay-agreements/) - [Voluntary tax disclosures and investigations](https://www.franciswilksandjones.co.uk/private-clients/tax-disputes-private/tax-disclosures-and-investigations/) Featured resources Guide ### [HMRC worldwide disclosure facility](https://www.franciswilksandjones.co.uk/hmrc-worldwide-disclosure-facility/) ![Andy Lynch](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/03/Andy-Lynch-profile-photo-340x340.png) Guide ### [Negotiating time to pay with HMRC](https://www.franciswilksandjones.co.uk/negotiating-time-to-pay-with-hmrc/) ![Andy Lynch](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/03/Andy-Lynch-profile-photo-340x340.png) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Debt recovery for private clients](https://www.franciswilksandjones.co.uk/private-clients/debt-recovery-private/) - [Debt collection and enforcement](https://www.franciswilksandjones.co.uk/private-clients/debt-recovery-private/debt-collection-and-enforcement/) - [Defending money claims](https://www.franciswilksandjones.co.uk/private-clients/debt-recovery-private/defending-money-claims/) Featured resources FAQ ### [How do I prove the debtor is unable to pay their debts?](https://www.franciswilksandjones.co.uk/how-do-i-prove-the-debtor-is-unable-to-pay-their-debts/) ![Hardeep Singh](https://www.franciswilksandjones.co.uk/wp-content/uploads/2025/02/Hardeep-Signh-340x340.png) Guide ### [How to recover a debt from an individual](https://www.franciswilksandjones.co.uk/how-to-recover-a-debt-from-an-individual/) ![Hardeep Singh](https://www.franciswilksandjones.co.uk/wp-content/uploads/2025/02/Hardeep-Signh-340x340.png) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Bankruptcy help](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/) - [Bankruptcy (including annulments)](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/bankruptcy-including-annulments/) - [Bankruptcy Petitions](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/bankruptcy-petitions/) - [Defending Claims by a Trustee in Bankruptcy or Official Receiver](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/defending-claims-by-a-trustee-in-bankruptcy-or-official-receiver/) - [Effects of bankruptcy and what does it mean?](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/effects-of-bankruptcy-and-what-does-it-mean/) - [Effect of bankruptcy on foreign property](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/effect-of-bankruptcy-on-foreign-property/) - [Individual voluntary arrangements](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/individual-voluntary-arrangements/) - [Protecting your family home in bankruptcy](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/protecting-your-family-home-in-bankruptcy/) - [Remortgaging property to pay Bankruptcy Petition debts](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/remortgaging-property-to-pay-bankruptcy-petition-debts/) - [Removing or annulling your bankruptcy](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/removing-or-annulling-your-bankruptcy/) - [Settlement of debts to avoid bankruptcy](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/settlement-of-debts-to-avoid-bankruptcy/) - [Statutory demand defence](https://www.franciswilksandjones.co.uk/private-clients/personal-insolvency/statutory-demand-defence/) Featured resources Tips booklet ### [Bankruptcy and your home](https://www.franciswilksandjones.co.uk/bankruptcy-and-your-home/) ![Stephen Downie](https://www.franciswilksandjones.co.uk/wp-content/uploads/2022/05/Steve-Downie-3_1200x1200-340x340.jpg) Guide ### [Has a bankruptcy order been made against you?](https://www.franciswilksandjones.co.uk/has-a-bankruptcy-order-been-made-against-you/) ![Tim Francis](https://www.franciswilksandjones.co.uk/wp-content/uploads/2021/03/Profile_Tim_Francis-340x340.jpg) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Private commercial litigation and dispute resolution](https://www.franciswilksandjones.co.uk/private-clients/dispute-resolution-private/) - [Alternative private dispute resolution and mediation](https://www.franciswilksandjones.co.uk/private-clients/dispute-resolution-private/alternative-dispute-resolution-and-mediation/) - [Fraud claims](https://www.franciswilksandjones.co.uk/private-clients/dispute-resolution-private/fraud/) - [Litigation claims](https://www.franciswilksandjones.co.uk/private-clients/dispute-resolution-private/commercial-contract-disputes/) Featured resources Guide ### [International Arbitration Guide](https://www.franciswilksandjones.co.uk/international-arbitration-guide/) ![Andrew Carter](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/06/Andrw-Carter-mono-340x340.jpg) FAQ ### [How is Arbitration different from mediation?](https://www.franciswilksandjones.co.uk/how-is-arbitration-different-from-mediation/) ![Andrew Carter](https://www.franciswilksandjones.co.uk/wp-content/uploads/2023/06/Andrw-Carter-mono-340x340.jpg) - [Guides for SMES](https://www.franciswilksandjones.co.uk/resource/guide/) - [Latest Blogs](https://www.franciswilksandjones.co.uk/resource/blog/) - [Case Studies](https://www.franciswilksandjones.co.uk/case-studies/) - [Tips Booklets](https://www.franciswilksandjones.co.uk/resource/tips-booklet) - [Testimonials](https://www.franciswilksandjones.co.uk/about/what-clients-say-about-us/) - [Professional negligence](https://www.franciswilksandjones.co.uk/private-clients/professional-negligence/) - [Accountants and their clients](https://www.franciswilksandjones.co.uk/accountants-and-their-clients/ "Accountants and their clients") - [Insolvency practitioners](https://www.franciswilksandjones.co.uk/insolvency-practitioners/ "Insolvency practitioners") - [Administration](https://www.franciswilksandjones.co.uk/insolvency-practitioners/administration/) - [Antecedent transactions](https://www.franciswilksandjones.co.uk/insolvency-practitioners/antecedent-transactions/) - [Asset tracing and recovery](https://www.franciswilksandjones.co.uk/insolvency-practitioners/antecedent-transactions/asset-tracing-and-recovery/) - [Bankruptcy](https://www.franciswilksandjones.co.uk/insolvency-practitioners/bankruptcy/) - [Creditor services](https://www.franciswilksandjones.co.uk/insolvency-practitioners/creditor-services/) - [Liquidation](https://www.franciswilksandjones.co.uk/insolvency-practitioners/liquidation/) - [Receiverships](https://www.franciswilksandjones.co.uk/insolvency-practitioners/receiverships/) - [Recovering your debts](https://www.franciswilksandjones.co.uk/banks-financial-institutions/collect-out-services/) - [Restructuring](https://www.franciswilksandjones.co.uk/insolvency-practitioners/restructuring/) - [Voluntary arrangements](https://www.franciswilksandjones.co.uk/insolvency-practitioners/voluntary-arrangements/) # Tax avoidance v tax evasion [Home](https://www.franciswilksandjones.co.uk/ "Go to Francis Wilks & Jones.") › [FWJ Takeaway](https://www.franciswilksandjones.co.uk/fwj-takeaway/ "Go to FWJ Takeaway.") › [Tax disputes](https://www.franciswilksandjones.co.uk/topic/tax-disputes/ "Go to the Tax disputes Topic archives.") › [Disguised remuneration and APNs](https://www.franciswilksandjones.co.uk/topic/disguised-remuneration-and-apns/ "Go to the Disguised remuneration and APNs Topic archives.") › Tax avoidance v tax evasion Guide \\| 2 minute read \\| Last updated: 17 Dec 2025 The distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks. ## Is Tax Avoidance Legal? Tax avoidance is the legitimate exploitation of [tax loopholes](https://www.franciswilksandjones.co.uk/tax-loopholes-for-small-business-uk/) to reduce the individual or business’ tax liability, whereas [tax evasion](https://www.franciswilksandjones.co.uk/what-constitutes-tax-evasion/) is the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences. However, it is not illegal to plan for your prospective tax liability it is important to distinguishes between [tax planning and tax avoidance](https://www.franciswilksandjones.co.uk/tax-planning-v-tax-avoidance/). In the UK HMRC have adopted “[anti-avoidance](https://www.franciswilksandjones.co.uk/letter-from-hmrc-about-tax-avoidance/)” measures designed to combat [avoidance](https://www.franciswilksandjones.co.uk/what-are-some-examples-of-tax-avoidance/) which, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent. - HMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the [General Anti-Abuse Rule](https://www.franciswilksandjones.co.uk/general-anti-abuse-rules/) to cover circumstances where it would objectively have considered any such [tax scheme](https://www.franciswilksandjones.co.uk/tax-avoidance-scheme-hit-list/) - to have been adopted solely for the purpose of avoiding a tax liability. - These [tax disputes](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/) remain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion. Understanding the difference between tax avoidance vs tax evasion is essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today. * At Francis Wilks & Jones we have considerable experience of [negotiations with HMRC](https://www.franciswilksandjones.co.uk/negotiating-with-hmrc/), [accelerated payment notices](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/disguised-remuneration-and-apns/), [personal liability notices](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/personal-liability-notices/), [VAT and PAYE security](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/paye-and-vat-security-notices/) [tax tribunals appeals](https://www.franciswilksandjones.co.uk/hmrc-tribunal-appeals/) and [claims by liquidators](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/director-services/claims-by-liquidators-or-administrators-2/). 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Readable Markdown	Guide \\| 2 minute read \\| Last updated: 17 Dec 2025 The distinction between tax avoidance vs tax evasion is crucial to understanding what is legal and what could lead to serious penalties. At Francis Wilks & Jones, our expert solicitors can provide clarity on tax matters, helping you stay compliant while minimising risks. Tax avoidance is the legitimate exploitation of [tax loopholes](https://www.franciswilksandjones.co.uk/tax-loopholes-for-small-business-uk/) to reduce the individual or business’ tax liability, whereas [tax evasion](https://www.franciswilksandjones.co.uk/what-constitutes-tax-evasion/) is the illegal evasion of taxes properly due. In the UK, both tax avoidance and tax evasion are illegal, although tax evasion is more likely to lead to criminal consequences. However, it is not illegal to plan for your prospective tax liability it is important to distinguishes between [tax planning and tax avoidance](https://www.franciswilksandjones.co.uk/tax-planning-v-tax-avoidance/). In the UK HMRC have adopted “[anti-avoidance](https://www.franciswilksandjones.co.uk/letter-from-hmrc-about-tax-avoidance/)” measures designed to combat [avoidance](https://www.franciswilksandjones.co.uk/what-are-some-examples-of-tax-avoidance/) which, although appearing to comply strictly with the letter of the law, seeks to undermine the mischief which tax legislation was intended to prevent. - HMRC have in recent years sought to introduce reactive legislation to combat such Tax Avoidance but, from 2013, more preventative steps were introduced via the [General Anti-Abuse Rule](https://www.franciswilksandjones.co.uk/general-anti-abuse-rules/) to cover circumstances where it would objectively have considered any such [tax scheme](https://www.franciswilksandjones.co.uk/tax-avoidance-scheme-hit-list/) - to have been adopted solely for the purpose of avoiding a tax liability. - These [tax disputes](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/) remain ongoing and some tax schemes can be legitimately argued to be part of a corporate or personal tax planning measure. However, where they exist solely or purposively for tax avoidance, the penalties for are severe with additional criminal penalties existing in circumstances where it is considered that there has been Tax Evasion. Understanding the difference between tax avoidance vs tax evasion is essential to managing your tax affairs responsibly and avoiding legal trouble. For expert guidance on navigating tax issues, contact Francis Wilks & Jones today. * At Francis Wilks & Jones we have considerable experience of [negotiations with HMRC](https://www.franciswilksandjones.co.uk/negotiating-with-hmrc/), [accelerated payment notices](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/disguised-remuneration-and-apns/), [personal liability notices](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/personal-liability-notices/), [VAT and PAYE security](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/tax-disputes/paye-and-vat-security-notices/) [tax tribunals appeals](https://www.franciswilksandjones.co.uk/hmrc-tribunal-appeals/) and [claims by liquidators](https://www.franciswilksandjones.co.uk/smes-directors-shareholders/director-services/claims-by-liquidators-or-administrators-2/).** [Contact Us](https://www.franciswilksandjones.co.uk/contact/) to find out more #### Case studies SMEs, directors & shareholders #### How we helped a company resolve its tax liabilities Through our help, the administrators of a payroll company resolved their difficulties with HMRC SMEs, directors & shareholders #### Significantly reducing a series of accelerated payment notices relating to a tax avoidance scheme We saved our clients nearly £1m defending an HMRC accelerated payment notice in relation to a stamp duty mitigation scheme Commercial litigation #### Defending the former chairman of a premiership football club against a tax avoidance scheme related claim This high profile director was facing a claim by a liquidator for his company’s alleged entry into a tax avoidance scheme while in liquidation.... [View all case studies](https://www.franciswilksandjones.co.uk/case-study/category/tax-disputes/)
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