Jump to ContentJump to Main Navigation
Criminal Justice and Taxation$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 20 June 2019

Criminal Evasion of Duties and Taxes

Criminal Evasion of Duties and Taxes

(p.41) 4 Criminal Evasion of Duties and Taxes
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

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

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .