Identify a case of tax evasion or avoidance based on the given options.

Robert earns most of his income from taking commissions on sales of water well construction jobs. He deferred substantial income to the following year. When Robert was audited, the HRMC found no mistakes on his taxes. The HRMC determined Robert has filed correctly in claiming the deferred income, and 30,000 of assessed taxes owed, were reduced substantially by taking advantage of several provisions in the tax code. There was no penalty or fine assessed. What was Robert was most likely guilty of if anything?

A.

Tax Evasion

B.

Tax Avoidance

C.

Violating the General Anti Abuse Rule

D.

Violating HMRC statute