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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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Criminal Evasion of Duties and Taxes

Criminal Evasion of Duties and Taxes

Chapter:
(p.41) 4 Criminal Evasion of Duties and Taxes
Source:
Criminal Justice and Taxation
Author(s):

Peter Alldridge

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198755838.003.0004

The chapter sets out the various types of criminal offences, and how the distinctions they embody map onto offences of evasion, their origins and their justifications, their interrelationships, and their punishments. The chapter shows there to be a broad range of general and tax-specific statutory offences, and a wide range of ancillary offences, statutory and common law forms of complicity, and offences imposing ‘after the offence’ liability. If anything, the range of offences is slightly wider for customs evasion offences. The curious common law offence of ‘cheat’ is described. The chapter also sets out the current sentencing guidance for evasion.

Keywords:   common law offences, statutory offences, cheat, evasion, complicity, sentencing

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