Which of the following statements correctly explains the difference between tax evasion and tax avoidance?

A. Both tax evasion and tax avoidance are illegal, but tax evasion involves providing HM Revenue and Customs with deliberately false information
B. Tax evasion is illegal, whereas tax avoidance involves the minimisation of tax liabilities by the use of any lawful means
C. Both tax evasion and tax avoidance are illegal, but tax avoidance involves providing HM Revenue and Customs with deliberately false information
D. Tax avoidance is illegal, whereas tax evasion involves the minimisation of tax liabilities by the use of any lawful means