Tax evasion offences

View Corporate Crime by content type:

Practice notes

Precedents

Q&As

News

Latest Corporate Crime News

Key provisions and implications of the Criminal Procedure (Amendment No 2) Rules 2019

The following Corporate Crime news provides comprehensive and up to date legal information on Key provisions and implications of the Criminal Procedure (Amendment No 2) Rules 2019

Comment—in Deutsche Bank settlement, US prosecutors keep pushing Foreign Corrupt Practices Act boundaries

The following Corporate Crime news provides comprehensive and up to date legal information on Comment—in Deutsche Bank settlement, US prosecutors keep pushing Foreign Corrupt Practices Act boundaries

Lexis®PSL Corporate Crime monthly highlights—May 2017

The following Corporate Crime news provides comprehensive and up to date legal information on Lexis®PSL Corporate Crime monthly highlights—May 2017

National prosecuting bodies in EU can seize key evidence to bolster cross-border probes

The following Corporate Crime news provides comprehensive and up to date legal information on National prosecuting bodies in EU can seize key evidence to bolster cross-border probes

Featured Corporate Crime content

Automatism

Definition of automatismAn act is done in a state of automatism if it is done by the body without control by the mind, (eg it is a spasm or a reflex),...

Written basis of plea and Newton hearings

When defendants are guilty, they have a choice to plead guilty or to put the prosecution to proof. When they plead guilty they may benefit from a...

Causation and intervening acts in criminal cases

Criminal offences are generally divided into two categories: •conduct crimes, and •result crimesA conduct crime is a crime where only the forbidden...

Allocation and sending—either-way offences not sent forthwith to the Crown Court for trial

Procedure for either-way offences not sent forthwith to the Crown Court for trial: plea before venue and allocationWhere the court decides that a case...

Practice notes

Common law offence of false imprisonment

The offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False...

9th Nov

Practice notes

Criminal act or omission

OmissionA defendant must be shown to have had the relevant mental state of mind or intention at the time that the act comprising offence is committed....

9th Nov

In-house

Practice notes

Entrapment

There is no defence of entrapment in English law but it is considered to be an abuse of the process of the court for state agents to lure a person...

9th Nov

In-house

Practice notes

Possession of a bladed article

The offence of possession of a bladed articleThe offence of having a bladed article in a public place can be tried in either the magistrates' court or...

9th Nov

Practice notes

Single justice procedure

The introduction of trial by a single justice was a response to a belief, on the part of the government, that the use of two or three justices to deal...

Produced in partnership with Quinton Newcomb of Fulcrum Chambers 12th Jan

Practice notes

Is an arrest necessary?

Lawful arrest—human rightsThe right to liberty is a fundamental principle of the Human Rights Act 1998 (HRA 1998), which itself gives effect to the...

9th Nov

Practice notes

Corporate criminal liability

This Practice Note deals with what is meant by corporate liability in relation to criminal law. It covers establishing corporate liability, the...

9th Nov

Practice notes

Specific and basic intent

Specific intent—definitionOffences requiring specific intent are of two kinds:•where the mental element of the offence requires a purposive intent...

9th Nov

Practice notes

Fraud by false representation—sentence tracker

Sentences for fraud by false representationA person convicted of fraud by false representation in the Crown Court on indictment faces a maximum...

9th Nov

Practice notes

Cheating the public revenue

Offence of cheating the public revenueThe offence of cheating the public revenue is a common law offence triable only on indictment. This means that,...

9th Nov

Practice notes

Offending behaviour programmes

Offending behaviour programmesAn accreditation system for offending behaviour programmes (OBPs) was introduced by the prison service in 1996. OBPs are...

Produced in partnership with Simon Creighton of Bhatt Murphy Solicitors 12th Jan

Practice notes

Criminal contempt of court—common law offence

In summarising the law of contempt of court, the Court of Appeal has stated:‘The law of contempt exists to protect the course of proceedings from...

Produced in partnership with Richard Wayman of Pump Court Chambers 12th Jan

Practice notes

Conducting an appeal in the Court of Appeal Criminal Division (CACD)

Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes...

9th Nov

Practice notes

Obtaining third-party disclosure in criminal proceedings

Forthcoming Change: The Attorney General’s Guidelines on Disclosure and the CPIA Code of Practice have been updated and reissued but are not yet in...

Produced in partnership with David McNeill of 5 St Andrew's Hill 12th Jan

In-house

Practice notes

Taking a conveyance without the owner's consent (TWOC)

Taking a conveyance without authority offenceTaking a conveyance without authority is committed when a person:•takes a conveyance without the owner's...

9th Nov

Practice notes

Misleading omissions under the Consumer Protection from Unfair Trading Regulations 2008

The offence of misleading omissionsEngaging in a commercial practice that is a misleading omission is made an offence by the Consumer Protection from...

9th Nov

Most recent Tax evasion offences content

Practice notes

Offshore penalties, sanctions and criminal offences—outline

STOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which was established in June 2020 is currently researching more...

15th Jan

Practice notes

Offshore tax evaders—offshore penalties and other civil sanctions

This Practice Note considers:•requirement to correct and failure to correct penalties•penalties for offshore matters or offshore transfers•offshore...

Produced in partnership with Jason Collins and Catherine Robins of Pinsent Masons 15th Jan

Practice notes

HMRC information powers

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

15th Jan

Practice notes

HMRC criminal investigations and dawn raids

HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and...

15th Jan

Practice notes

HMRC data-gathering powers

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

15th Jan

Practice notes

HMRC inspection powers

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with Cathya Djanogly 15th Jan

Practice notes

Enablers of offshore tax evasion—civil sanctions

IntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented...

Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 11th Jan

Practice notes

Civil tax fraud investigations—Code of Practice 9

Civil investigation of tax fraudHMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal...

Produced in partnership with Corker Binning 11th Jan

Practice notes

Offshore tax evaders—criminal offences

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 11th Jan

Practice notes

Failure to prevent the criminal facilitation of tax evasion—the offences

This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017):•CFA 2017,...

Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 11th Jan

Practice notes

Conspiracy to defraud

Offence of conspiracy to defraudConspiracy to defraud is a common law offence which was expressly preserved by section 5(2) of the Criminal Law Act...

8th Jan

In-house

Practice notes

Criminal Finances Act 2017—progress through Parliament [Archived]

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and...

8th Jan

Practice notes

Creating or providing false documents or information

Offences relating to untrue declarations etcA person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA...

8th Jan

Practice notes

Cheating the public revenue

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

8th Jan

Practice notes

Dealing with dawn raids by HM Revenue & Customs

What is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax...

Produced in partnership with Michael Potts of Byrne and Partners LLP 8th Jan

Practice notes

Self-reporting corporate offences

Self-reporting is the process by which a business can report to law enforcement agencies upon its discovery of financial or other wrongdoing within...

Produced in partnership with Kevin Dent (Barrister) of 5 St Andrew’s Hill 8th Jan

Q&As

What are the differences between the two proposed corporate offences involving the facilitation of tax evasion, who can commit the offences and what defences are going to be available?

DisclaimerThis Q&A is based on the draft Criminal Finances Bill (CFB) 2017 as at 23 April 2017, at which point it had not received Royal Assent. For...

Produced in partnership with James Brockhurst of Forsters LLP 8th Jan

Practice notes

Fraudulent evasion of VAT

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

23rd Dec

Practice notes

Fraudulent evasion of duty

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

22nd Dec

Practice notes

Dishonesty in the criminal law

Dishonesty is a state of mind, which is relevant for the purposes of some criminal offences. Dishonesty provides the principal form of mens rea for...

16th Dec

Tax evasion offences

View Corporate Crime by content type:

Latest Corporate Crime News

Key provisions and implications of the Criminal Procedure (Amendment No 2) Rules 2019

Comment—in Deutsche Bank settlement, US prosecutors keep pushing Foreign Corrupt Practices Act boundaries

Lexis®PSL Corporate Crime monthly highlights—May 2017

National prosecuting bodies in EU can seize key evidence to bolster cross-border probes

Featured Corporate Crime content

Automatism

Written basis of plea and Newton hearings

Causation and intervening acts in criminal cases

Allocation and sending—either-way offences not sent forthwith to the Crown Court for trial

Most recent Tax evasion offences content

Popular documents

Contractual damages—pecuniary losses

What is practical completion?

Notaries and notarisation—notarisation

Issue of redeemable shares

Contact Us

Popular Links

Policies

Follow us