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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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Prosecution and Its Alternatives

Prosecution and Its Alternatives

(p.119) 7 Prosecution and Its Alternatives
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

Since the overwhelming preponderance of tax evasion is not prosecuted, the decision when to prosecute is rarely automatic and is critically important. Large numbers of cases will satisfy the normal Crown Prosecution Service (CPS) ‘two-stage test’, but still are not prosecuted (unless that further selection is regarded as part of the ‘public interest’ test). The chapter considers various possible selection criteria. It suggests that publicity might be a legitimate consideration in determining whom to prosecute. The chapter considers various mechanisms that have been deployed over time to make ‘deal-making’ attractive to taxpayers, from the Hansard procedure to disclosure facilities and informal methods. The major formal alternative has always been the civil penalties regime, with which the chapter concludes.

Keywords:   publicity, judicial review, deterrence, selective prosecution, deal-making, civil penalties, Hansard procedure

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