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  • Not in legal terms they're not. One is a crime, the other not. The distinction is important.

  • Consequentially, absolutely. That is, if you're happily immoral, but don't want to risk going to jail.

    One could easily make an argument that morally they're the same thing. In fact, I think both Cameron and Osborne did just that.

  • Avoidance can be investigated under COP9, which can have criminal sanctions.

    [Edit] COP8, not 9

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