Criminal Justice and Taxation

Nonfiction, Reference & Language, Law, Taxation, Criminal Procedure
Cover of the book Criminal Justice and Taxation by Peter Alldridge, OUP Oxford
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Peter Alldridge ISBN: 9780191073977
Publisher: OUP Oxford Publication: February 15, 2017
Imprint: OUP Oxford Language: English
Author: Peter Alldridge
ISBN: 9780191073977
Publisher: OUP Oxford
Publication: February 15, 2017
Imprint: OUP Oxford
Language: English

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. Specific 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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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. Specific 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.

More books from OUP Oxford

Cover of the book Selfhood and the Soul by Peter Alldridge
Cover of the book Comparative Political Economy by Peter Alldridge
Cover of the book The Subject's Point of View by Peter Alldridge
Cover of the book A Dictionary of Chemical Engineering by Peter Alldridge
Cover of the book Bel-Ami by Peter Alldridge
Cover of the book Civil Procedure Handbook 2012/2013 by Peter Alldridge
Cover of the book Confronting Capital Punishment in Asia by Peter Alldridge
Cover of the book Shapes by Peter Alldridge
Cover of the book Aboriginal Title by Peter Alldridge
Cover of the book Firm Commitment by Peter Alldridge
Cover of the book Religious Freedom in the Liberal State by Peter Alldridge
Cover of the book Milton's Complex Words by Peter Alldridge
Cover of the book FRCR Part 1: Cases for the anatomy viewing paper by Peter Alldridge
Cover of the book Ulysses by Peter Alldridge
Cover of the book The Limits of the Market by Peter Alldridge
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy