Criminal justice and taxation / Peter Alldridge, Drapers' Professor of Law, Queen Mary University of London.
2017
KD5410 .A95 2017 (Mapit)
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Author
Alldridge, Peter, author.
Title
Criminal justice and taxation / Peter Alldridge, Drapers' Professor of Law, Queen Mary University of London.
Edition
First edition.
Imprint
Oxford, United Kingdom : Oxford University Press, 2017.
Description
xxxiv, 213 pages ; 24 cm.
Series
Oxford monographs on criminal law and criminal justice.
Formatted Contents Note
Introduction
Crimes of evasion: history and theory
Avoidance and evasion
Criminal evasion of duties and taxes
Investigation and prosecution structures
Investigatory powers
Prosecution and its alternatives
The international element
Problems at the intersection of tax and criminal law
Should alleged tax evaders be prosecuted?
Crimes of evasion: history and theory
Avoidance and evasion
Criminal evasion of duties and taxes
Investigation and prosecution structures
Investigatory powers
Prosecution and its alternatives
The international element
Problems at the intersection of tax and criminal law
Should alleged tax evaders be prosecuted?
Summary
The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.
Note
The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.
Bibliography, etc. Note
Includes bibliographical references (pages 193-209) and index.
Location
STA
Call Number
KD5410 .A95 2017
Language
English
ISBN
019875583X
9780198755838
9780198755838
Record Appears in
Monographs & Serials