Tax evasion offences

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Practice notes
Any informal request or formal application for the return of property seized by an investigating authority during a criminal investigation will depend...
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9th Nov
Practice notes
The power of the court to order the forfeiture of property under the PCC(S)A 2000The Powers of Criminal Courts (Sentencing) Act 2000 is the principal...
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9th Nov
Practice notes
What is a remedial action notice?A remedial action notice is used by enforcement authorities such as the Food Standards Agency (FSA) or a local...
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9th Nov
Practice notes
The right to bailThe Bail Act 1976 (BA 1976) gives a general right to bail to:•any person appearing before a magistrates’ court, youth court or Crown...
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9th Nov
Practice notes
Elements of the offence of perverting the course of justicePerverting the course of justice is a common law offence which can only be tried on...
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Produced in partnership with Thomas Evans of 3 Paper Buildings 12th Jan
Practice notes
What is the defence of insanity?Insanity is a common law defence to a criminal charge. A defence of insanity is available in both the magistrates'...
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9th Nov
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Scottish government’s response to the COVID-19 outbreak. For information...
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Produced in partnership with Kevin Henry of Optimum Advocates and Stephen O’Rourke QC of Terra Firma Chambers 12th Jan
Practice notes
Discretionary life sentencesA discretionary life sentence is a life sentence given to an offender in respect of an offence for which life imprisonment...
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9th Nov
Practice notes
Possessing extreme pornographySimple possession of extreme pornography is an offence under section 63 of the Criminal Justice and Immigration Act 2008...
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9th Nov
Practice notes
Competency—general ruleThe most common way for evidence to be adduced is through the testimony of a witness. A witness is said to be competent if they...
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9th Nov
Practice notes
What is a football banning order?A football banning order is a measure designed to prevent offenders travelling to football matches in England and...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
The offence of actual bodily harmThe offence of assault occasioning actual bodily harm (ABH) can be tried in either the magistrates' court or the...
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9th Nov
Practice notes
The purpose of this Practice Note is to provide a general understanding of the offences under section 1, 2 and 6 of the Bribery Act 2010 (BA 2010). It...
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Produced in partnership with Joanne Kane of Carmelite Chambers 12th Jan
Practice notes
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....
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9th Nov
Practice notes
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...
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9th Nov

Most recent Tax evasion offences content

Practice notes
Conspiracy to defraudOffence of conspiracy to defraudConspiracy to defraud is a common law offence which was expressly preserved by section 5(2) of...
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12th May
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 introduces a new ‘financial institution notice’ (FIN) that can require financial institutions to provide...
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5th May
Q&As
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...
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Produced in partnership with James Brockhurst of Gowling WLG 19th Apr
Practice notes
What is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax...
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Produced in partnership with Michael Potts of Byrne and Partners LLP 9th Apr
Practice notes
HMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008.The powers enable HMRC to:•obtain documents and information,...
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9th Apr
Practice notes
HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and...
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9th Apr
Practice notes
HMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are supplemented by...
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9th Apr
Practice notes
STOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which was established in June 2020 is currently researching more...
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9th Apr
Practice notes
This Practice Note considers:•requirement to correct and failure to correct penalties•penalties for offshore matters or offshore transfers•offshore...
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Produced in partnership with Jason Collins and Catherine Robins of Pinsent Masons 9th Apr
Practice notes
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...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
Practice notes
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...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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9th Apr
Practice notes
IntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
Practice notes
This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017):•CFA 2017,...
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Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 9th Apr
Practice notes
Offences relating to untrue declarations etcA person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA...
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9th Apr
Practice notes
Offence of fraudulent evasion of income taxSection 106A of the Taxes Management Act 1970 (TMA 1970) provides that a person commits an offence if they...
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9th Apr
Practice notes
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...
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Produced in partnership with Corker Binning 26th Feb
Practice notes
Offence of cheating the public revenueThe offence of cheating the public revenue is a common law offence triable only on indictment. This means that,...
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26th Feb
Practice notes
Self-reporting is the process by which a business can report to law enforcement agencies upon its discovery of financial or other wrongdoing within...
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Produced in partnership with Kevin Dent (Barrister) of 5 St Andrew’s Hill 24th Feb

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