In the case of Richard below, which of the following may be considered as tax evasion? OA Richard contributed E78,000 in the tax year 2020/21 to his personal pension plan to reduce income tax payments. He already contributed 20.000 and 21,000 to his personal pension plan during the last two tax years. OB. Richard's employer allowed her to replace part of her monthly cash earnings with the tax exempt benefits in order to help her to minimize tax liability for the tax year 2020/21. OC. In order to save on income tax payments to HMRC, Richard donated 10,000 to an approved charity during the tax year 2020/21. OD. For tax purposes, Richard is considered as a UK resident for the tax year 2020/21. He earned rental income equivalent to 120,000 from he properties in Abu Dhabi but did not disclose the income on his tax return for the year. 2. Which of the following individuals is not a resident in the UK in the tax year 2020/217 OA Edward came to the UK on 1 June 2020 and bought a home in Leicester. He lived in the home until 31 March 2021 when he moved to Jeddah. He has never been a UK resident before the tax year 2020/21. Edward has no other home overseas. OB. Catherine gave up work in the UK on 5 April 2020 and moved to a full-time job in Glasgow. During the tax year 2020/21. Catherine visited UK once on 28 January 2021 until 6 February 2021. She has always spent more than 90 days in UK and has been a UK resident in preceding years OC Jamal was born in Al Ain. He has lived in Al Ain until the tax year 2020/21 when he came to the UK to visit on 1 July 2020 until 30 April 2021. OD. Sherry was born in Uzbekistan where she lived in her hometown in Tashkent until she came to the UK on 5 April 2020 to start a new job. On 5 April 2020, at the beginning of tax year 2020/21, he got a full-time job in London and remained there until 5 April 2021