Oh yes it is. If there's a plausible denial, you're the holder of high office and HMRC want's the thing to go away, they'll take the money (with £2m penalties apparently) and avoid litigation costs and hassle.It appears based on evidence posted he tried to avoid. What he appears to have ended up doing is evading. I guess it’s like a manslaughter charge…he didn’t intend to but he did. Although always hard to know how much he really did intend to.
if he had intended to evade he would be facing criminal proceedings. You can’t just say “oh ok I’ll pay it” if you’ve been busted, that’s not how it works.
FFS, he created a company in tax free Gib, hid income and lied about it.