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Criminal Justice and Taxation

Peter Alldridge

Abstract

The book considers the development of tax evasion offences and the relationship between them and the pertinent evidential rules, prosecution structures, and decision-making processes. It gives a short history of the differing responses to evasion of Customs and Excise, on the one hand, and Inland Revenue, on the other. In particular, the Inland Revenue’s historical leaning away from the use of prosecution is explored. The book looks at the interlocking mesh of common law and statutory offences that criminalize evasion, the avoidance/evasion distinction and some developments that tend to blur i ... More

Keywords: tax evasion, prosecution, offshore, Crown Prosecution Service, crimes definitions, investigatory powers

Bibliographic Information

Print publication date: 2017 Print ISBN-13: 9780198755838
Published to Oxford Scholarship Online: April 2017 DOI:10.1093/acprof:oso/9780198755838.001.0001

Authors

Affiliations are at time of print publication.

Peter Alldridge, author
Drapers' Professor of Law, Queen Mary University of London