大象传媒

In this 90-second clip 5 live Money's Adam Parsons explains the difference between tax avoidance and tax evasion.

It follows the news that Gary Barlow along with two other members of Take That, Howard Donald and Mark Owen, may have to pay back millions of pounds in tax after a tribunal ruling.

Along with manager Jonathan Wild, the trio are among 1,000 people who put money into schemes purportedly supporting the music industry.

But tribunal Judge Colin Bishopp ruled the partnerships had actually been set up for tax avoidance purposes.

HM Revenue and Customs said they would not "tolerate abuse of the system".