Tax Evasion : the New UK Corporate Criminal Offences of Failure to Prevent the Criminal Facilitation of Tax Evasion PDF Download
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Author: T. Adam
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Part 3 of the United Kingdom?s Criminal Finances Act 2017 (CFA 17) introduced two new corporate criminal offences of failing to prevent the facilitation of tax evasion. The offences, which came into effect on 30 September 2017, deal with the evasion of UK and foreign tax, respectively. This article describes the background to the introduction of two new corporate criminal offences, their operation, the scope/"reach" of the new laws, associated penalties and the available statutory defence.
Author: T. Adam
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Part 3 of the United Kingdom?s Criminal Finances Act 2017 (CFA 17) introduced two new corporate criminal offences of failing to prevent the facilitation of tax evasion. The offences, which came into effect on 30 September 2017, deal with the evasion of UK and foreign tax, respectively. This article describes the background to the introduction of two new corporate criminal offences, their operation, the scope/"reach" of the new laws, associated penalties and the available statutory defence.
Author: T. Corfield
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
On 30 September 2017, the UK Criminal Finances Act 2017 (the CFA) came into force, along with its newly-focused corporate criminal offences of failure to prevent facilitation of tax evasion. Given the extraterritorial ramifications of the CFA, businesses in the UK and those with a UK nexus, especially those in the financial services and accountancy sectors, including branch offices, fiduciaries and trustees, promotors and managers of investment products, and wealth managers, will need to be astute to its challenges and effects, and take what H.M. Revenue & Customs (HMRC) has called a, 'risk-based and proportionate' approach to implementation of preventative procedures.
Author: J. Egert
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The U.K.'s new rules to criminalize corporate organizations that fail to prevent associated persons from facilitating tax evasion is expected to encourage "a more effective, risk-based and outcomes-focused approach". Taking effect 30 September 2017, the U.K. legislation has global implications and the consequences are rather severe - potentially resulting in an unlimited fine and criminal prosecution.
Author: Sam Bourton
Publisher: Taylor & Francis
ISBN: 1040033822
Category : Law
Languages : en
Pages : 278
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Book Description
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Great Britain: Ministry of Justice
Publisher:
ISBN: 9780101890229
Category :
Languages : en
Pages : 34
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Book Description
Dated January 2017. A TSO version of a title previously published by HM Government made available under the Open Government Licence v3.0(http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/)
Author: Ziggy Macdonald
Publisher: Routledge
ISBN: 1351733400
Category : Social Science
Languages : en
Pages : 251
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Book Description
This title was first published in 2000: A collection of research papers on the theme of illicit activity, all written by either members or associate members of the Public Sector Economics Research Centre in the Department of Economics at the University of Leicester. The work reported covers three areas of activity: crime (especially property-related crime); consumption of illegal substances (drugs); and income tax evasion.
Author: Sam Bourton (Lecturer in law)
Publisher:
ISBN: 9781032366807
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
"This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK's tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics and policy-makers working in the areas of Financial Crime, Financial Law, Accountancy and Criminal Justice"--
Author: Karen Harrison
Publisher: Taylor & Francis
ISBN: 1317026020
Category : Law
Languages : en
Pages : 271
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Book Description
Outlining the different types of financial crime and their impact, this book is a user-friendly, up-to-date guide to the regulatory processes, systems and legislation which exist in the UK. Each chapter has a similar structure and covers individual financial crimes including money laundering, terrorist financing, fraud, insider dealing, market abuse, bribery and corruption and finally tax avoidance and evasion. Offences are summarized and their extent is evaluated using national and international documents. Detailed assessments of financial institutions and regulatory bodies are made and the achievements of these institutions are analysed. Sentencing and policy options for different financial crimes are included and suggestions are made as to how criminal proceeds might be recovered. This second edition has been fully updated and includes a section on cybercrime and a new chapter on tax evasion. Case summaries have also been included in those chapters where a criminal justice route is used by the prosecuting authorities.
Author: Michala Meiselles
Publisher: Taylor & Francis
ISBN: 1040112196
Category : Law
Languages : en
Pages : 156
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Book Description
This edited collection sheds light on the evolution of corporate financial crime, exploring a myriad of offenses ranging from money laundering and fraud to market manipulation and bribery. Considering and assessing the models used in national law to determine the culpability of corporations, this book compares the different schemes used to address financial and other organisational crimes committed by these entities. Through a combination of history, law, and global perspectives, its chapters dissect landmark cases and provide detailed analyses of money laundering, fraud, market manipulation, manslaughter, and legislative responses in various locations around the world. This comparative approach offers a unique lens, exploring diverse jurisdictions and shedding light on global patterns of corporate wrongdoing. By critically assessing the challenges of prosecuting economic crimes on a large scale, the collection proposes innovative solutions, including the introduction of ‘failure to prevent’ offences. Corporate Criminal Liability and Sanctions: Current Trends and Policy Changes is a valuable resource for academics, professionals, and anyone intrigued by the ever-evolving realm of white-collar and corporate wrongdoing. It will appeal to scholars across the fields of law, criminology, sociology, and economics, as well as those professionally engaged in preventing and investigating corruption and in developing or enforcing regulation, such as solicitors, barristers, businessmen, and public servants.
