Finance Bill

May I say that there seems to be a big confusion between tax evasion and tax avoidance? The hon. Gentleman keeps referring to "avoidance and evasion" and treating them in almost exactly the same way. Clearly one of them, avoidance, is entirely legitimate—it is a basic human instinct for someone to try to hold on to more of their own money, which they have earned through their hard work—whereas the other, evasion, is an illegal activity. Would he not do well to focus on what might be the issue, rather than trying to confuse it?