His tax affairs were looked at for tax avoidance, never tax evasion. Putting money into an ISA is at the lower end of tax avoidance, making it prudent to not pay tax on interest earned. The grey areas begin further up the scale, for example aggressive tax avoidance can and does incur interest, penalties and the payment of the tax outstanding but is NOT tax evasion.
Tax avoidance
But not tax evasion
Snap