Avoidance and evasion are synonyms.
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
@h2o started
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Avoidance and evasion are synonyms.