Criminal justice and taxation / Peter Alldridge, Drapers' Professor of Law, Queen Mary University of London.

Author
Alldridge, Peter [Browse]
Format
Book
Language
English
Εdition
First edition.
Published/​Created
Oxford, United Kingdom : Oxford University Press, 2017.
Description
xxxiv, 213 pages ; 24 cm.

Availability

Copies in the Library

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Firestone Library - Stacks KD5410 .A45 2017 Browse related items Request

    Details

    Subject(s)
    Series
    • Oxford monographs on criminal law and criminal justice [More in this series]
    • Oxford Monographs on Criminal Law and Justice
    Summary note
    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. 0Specific 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.
    Bibliographic references
    Includes bibliographical references (pages 193-209) and index.
    Contents
    • Introduction
    • Crimes of evasion : history and theory
    • Avoidance and evasion
    • Criminal evasion of duties and taxes
    • Investigation and prosecution structures
    • Investigatory powers
    • Prosecution and its alternatives
    • The international element
    • Problems at the intersection of tax and criminal law
    • Should alleged tax evaders be prosecuted?
    ISBN
    • 019875583X
    • 9780198755838
    LCCN
    2017930522
    OCLC
    960837911
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