AR has not been found to have committed tax evasion. If she had wanted to legally avoid tax there are ways she could have done that. She didn’t enter into a trust to avoid tax as many people do. She didn’t incorporate a limited company to buy her flat in Hove. She didn’t get a partner to buy it.
She entered into a trust for her disabled child. Her marriage ended.
It was the fact that she didn’t get specialist tax advice about the trust and buying another property whilst having no financial interest in her former home whilst being a trustee to an under 18 son that caused complexity. And this was related to ministerial code of conduct. Not tax illegal tax avoidance. To prove that you have to prove intent. The ethics committee felt she was acting in good faith but as a government minister should have taken advice from an expert tax minister.
You or I would not be held to the same high standards. Trusts for disabled or vulnerable people are not the same as normal trusts for tax evasion. and tax laws are complicated.
Ethically I don’t believe that AR’s intent was to evade tax given this is made easy. Ethically NF intent is clearly to evade tax and he had taken advantage of all legal means to do so.
Her crime appears to be not legally evading tax. Because she sees this as morally and ethically wrong.