Criminal Justice and Taxation / Oxford Monographs on Criminal Law and Justice (ePub)
(Sprache: Englisch)
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...
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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.
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.
Autoren-Porträt von Peter Alldridge
Peter Alldridge is Drapers' Professor of Law (since 2003) and was Head of the Department of Law (2008-2012) at Queen Mary University of London. He is Vice-President of the Society of Legal Scholars. He was Specialist Adviser to the joint Parliamentary Committees on the draft Corruption Bill (2003) and the draft Bribery Bill (2009) and was made a Fellow of the Academy of Social Sciences in 2014. He has published widely in the areas of criminal law, evidence, legaleducation, law and information technology, medical law, and law and disability.
Bibliographische Angaben
- Autor: Peter Alldridge
- 2017, 250 Seiten, Englisch
- Verlag: Oxford University Press
- ISBN-10: 0191073970
- ISBN-13: 9780191073977
- Erscheinungsdatum: 15.02.2017
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- Dateiformat: ePub
- Grösse: 0.98 MB
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Sprache:
Englisch
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