Also found in: Dictionary, Thesaurus, Medical, Financial, Wikipedia.


An escape from the consequences of a specific course of action through the use of legally acceptable means. Cancellation; the act of rendering something useless or legally ineffective.

A taxpayer may take all legally recognized deductions in order to minimize the Income Tax liability. This conduct is called tax avoidance and is legal. If, however, a taxpayer claims deductions to which he or she is not entitled so that the individual pays less income tax than is actually owed, then the taxpayer has committed Tax Evasion, a crime punishable by a fine, imprisonment, or both.

A plea in confession and avoidance is one that admits the truth of allegations made in former Pleading but presents new information that neutralizes or avoids the legal ramifications of those admitted facts.


(Cancellation), noun abrogation, annulling, annulment, cancelling, cessation, discontinuation, dismissal, invalidation, making useless, nullifying, removal, rendering void, rescission, setting aside, vacation, voidance
Associated concepts: avoidable preference, avoidance of contract, avoidance of will
Foreign phrases: Falsa demonstratione legatum non perrmi.A legacy is not nullified by an erroneous description.


(Evasion), noun bypass, detour, dodge, elusion, eschewment, evasion, evasive action, parrying, refraining, retreat, shunning, sidestep
Associated concepts: avoidable consequences, avoidance by the courts of question of constitutionality, avoidance of connequences, avoidance of risk, confession and avoidance, last clear chance, pleading in avoidance
See also: absence, abstention, boycott, default, evasion, exclusion, flight, nonperformance, odium, ostracism


1 the act of annulling or making void.
2 the countering of an opponent's plea with fresh evidence.

AVOIDANCE, eccl. law. It is when a benefice becomes vacant for want of an incumbent; and, in this sense, it is opposed to plenarty. Avoidances are in fact, as by the death of the incumbent or in law.

AVOIDANCE, pleading. The introduction of new or special matter, which, admitting the premises of the opposite party, avoids or repels his conclusions. Gould on Pl. c. 1 Sec. 24, 42.

References in periodicals archive ?
New Delhi [India], Mar 15 ( ANI ): The Union Cabinet, chaired by Prime Minister Narendra Modi on Wednesday approved an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between India and Iran.
Tax avoidance is legal and tax evasion is not, although lots of tax avoidance schemes are frowned upon.
HMRC brought the case against Root2 under the Disclosure of Tax Avoidance Scheme (DOTAS) rules, which requires promoters to tell HMRC about tax avoidance schemes they design and sell.
Currently those who advise on or facilitate tax avoidance face little risk, while their clients can be hit with financial penalties if they are defeated in court by HMRC.
Updating, maintaining and expanding the existing network of double taxation avoidance treaties, which are of foremost financial and political importance, aims at further strengthening and attracting foreign investment and promoting Cyprus as an international business centre," the finance ministry said.
PROBES by HM Revenue and Customs (HMRC) into tax avoidance schemes raked in an additional PS494 million in income tax for Treasury coffers last year, figures from law firm Pinsent Masons show.
Collision Avoidance System Market by Device, Technology, Application (Automotive, Aerospace, Railway, Marine, and Construction & Mining), and Region (North America, Europe, Asia-Pacific, and RoW) - Global Trend & Forecast to 2020
Self-occlusion avoidance refers to the fact that when the self-occlusion of visual object occurs, the visual system changes the camera observation direction and position by using current detected self-occlusion cue to observe self-occlusion region further and obtains more information of the visual object so as to accomplish the related visual task better.
NEW DELHI, Nov 18 (KUNA) -- The Indian Cabinet on Wednesday approved a protocol amending the Double Taxation Avoidance Agreement of 2006 between India and Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Touch avoidance is a new concept in dermatology, and I think it's great because it really brings home a humanistic aspect to research," observed Dr.
But Treasury rejected this argument and stated it believed that a taxpayers use of the so-called check-the-box election constituted a principal purpose of tax avoidance.