Tax evasion offences

View Corporate Crime by content type:

Latest Corporate Crime News

Featured Corporate Crime content

Practice notes
Possession with intent to supplyPossession with intent to supply a controlled drugIt is an offence for a person to have a controlled drug in his...
Read More >
Produced in partnership with Red Lion Chambers 19th May
Practice notes
Absolute and conditional dischargeThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that...
Read More >
19th May
Practice notes
AutomatismDefinition 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...
Read More >
19th May
Practice notes
What happens when a client receives a custodial sentence?This Practice Note reflects the procedural code for sentencing offenders in England and Wales...
Read More >
Produced in partnership with Flora Page of 23 Essex Street 19th May
Practice notes
Community order requirementsThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that...
Read More >
19th May
Practice notes
Threats to killThe offence of threats to killThe offence of threats to kill is an offence which can be tried in the magistrates' court or the Crown...
Read More >
19th May
Practice notes
Privilege against self-incriminationBackgroundThe concept of privilege against self-incrimination, which is commonly referred to as one distinct...
Read More >
Produced in partnership with Aine Kervick and Will Hayes of Kingsley Napley LLP 19th May
Practice notes
Defence disclosure in criminal proceedings—defence statements and defence witness noticesThe Criminal Procedure and Investigations Act 1996 (CPIA...
Read More >
Produced in partnership with Hannah Thomas of 2 Hare Court and David McNeill of 5 St Andrew's Hill 19th May
Practice notes
Indecent images of childrenThe criminal offencesThe Protection of Children Act 1978 (PCA 1978), the Criminal Justice Act 1988 (CJA 1988) and the...
Read More >
19th May
Practice notes
Applying for the return of seized cashApplication by the person from whom the cash was seizedWhen cash has been seized, an application can be made by...
Read More >
19th May
Practice notes
False accounting and false statements under TA 1968False accountingA person who falsifies or conceals information required for an accounting purpose,...
Read More >
19th May
Practice notes
Fraud by failure to disclose and abuse of positionFraud by failure to disclose information while under a legal duty to do so An offence of fraud by...
Read More >
19th May
Practice notes
Controlling or coercive behaviour offencesWhat is domestic abuse?There is no statutory offence of domestic violence or domestic abuse, however, it...
Read More >
19th May
Practice notes
NMC disciplinary processNursing and Midwifery CouncilThe Nursing and Midwifery Council (NMC) is the regulatory body for all nurses and midwives...
Read More >
Produced in partnership with John Donnelly and Sam Shurey of 2 Bedford Row 19th May
Practice notes
Witness intimidationIntimidation of witnesses and jurorsIntimidation of witnesses and/or jurors is an offence under section 51 of the Criminal Justice...
Read More >
Produced in partnership with Thomas Evans of 3 Paper Buildings 19th May
Practice notes
Extreme pornographyPossessing extreme pornographySimple possession of extreme pornography is an offence under section 63 of the Criminal Justice and...
Read More >
19th May

Most recent Tax evasion offences content

Practice notes
Dealing with dawn raids by HM Revenue & CustomsWhat is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of...
Read More >
Produced in partnership with Michael Potts of PCB Byrne 17th Sep
Practice notes
HMRC criminal investigations and dawn raidsHMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and...
Read More >
17th Sep
Practice notes
HMRC information powersThis Practice Note is about HMRC's powers to obtain documents and information in order to check a person’s tax position or...
Read More >
17th Sep
Practice notes
HMRC inspection powersThis Practice Note is about HMRC's powers to inspect business premises in order to check a person's tax position, and the...
Read More >
17th Sep
Practice notes
HMRC data-gathering powersHMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are...
Read More >
17th Sep
Practice notes
Self-reporting corporate offencesSelf-reporting is the process by which a business can report to law enforcement agencies upon its discovery of...
Read More >
Produced in partnership with Kevin Dent (Barrister) of 5 St Andrew’s Hill 17th Sep
Practice notes
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
Read More >
Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 7th Sep
Practice notes
Enablers of offshore tax evasion—civil sanctionsIntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in...
Read More >
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 6th Sep
Practice notes
Offshore tax evaders—criminal offencesBackground to the strict liability offences for offshore tax evadersThe government’s strategy for tackling...
Read More >
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 6th Sep
Practice notes
Criminal Finances Act 2017—progress through Parliament [Archived]ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage...
Read More >
6th Sep
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...
Read More >
Produced in partnership with James Brockhurst of Gowling WLG 6th Sep
Practice notes
Offshore tax evaders—offshore penalties and other civil sanctionsThis Practice Note considers:•requirement to correct and failure to correct...
Read More >
Produced in partnership with Jason Collins of Pinsent Masons and Catherine Robins of Pinsent Masons 6th Sep
Practice notes
Offshore penalties, sanctions and criminal offences—outlineSTOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which...
Read More >
6th Sep
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...
Read More >
2nd Sep
Practice notes
Dishonesty in the criminal lawDishonesty is a state of mind, which is relevant for the purposes of some criminal offences. Dishonesty provides the...
Read More >
2nd Sep
Practice notes
Civil tax fraud investigations—Code of Practice 9Civil investigation of tax fraudHMRC’s published policy in respect of tax fraud states that HMRC will...
Read More >
Produced in partnership with Corker Binning 11th Aug
Practice notes
Cheating the public revenueOffence of cheating the public revenueThe offence of cheating the public revenue is a common law offence triable only on...
Read More >
11th Aug
Practice notes
Fraudulent evasion of dutyOffences of fraudulent evasion of duty—the smuggling offencesA person commits an offence under section 170(1) of the Customs...
Read More >
11th Aug
Practice notes
Fraudulent evasion of income taxOffence of fraudulent evasion of income taxSection 106A of the Taxes Management Act 1970 (TMA 1970) provides that a...
Read More >
11th Aug
Practice notes
Fraudulent evasion of VATOffence of fraudulent evasion of VATIt is an offence under section 72(1) of the Value Added Tax Act 1994 (VATA 1994) if any...
Read More >
11th Aug

Popular documents