My accountants wording is as follows:
Tax minimisation is exploiting the known system, within the rules as agreed with HMRC: this is to be reccomended. As he is a former HMRC Inspector of Taxes it is something he is rather good at.
Tax avoidance is playing in the grey area, using the "if it isn't forbidden it is allowed" logic. This is only for the brave and the risks must be fully understood. He doesn't advise it, but will refer clients to a specialist firm in london if they want to go this route.
Tax evasion is a deliberate crime. He will report this.
