Tax evasion offences

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Practice notes
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...
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9th Nov
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
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...
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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 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...
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Produced in partnership with Quinton Newcomb of Fulcrum Chambers 12th Jan
Practice notes
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...
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9th Nov
Practice notes
This Practice Note deals with what is meant by corporate liability in relation to criminal law. It covers establishing corporate liability, the...
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9th Nov
Practice notes
Specific intent—definitionOffences requiring specific intent are of two kinds:•where the mental element of the offence requires a purposive intent...
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9th Nov
Practice notes
Sentences for fraud by false representationA person convicted of fraud by false representation in the Crown Court on indictment faces a maximum...
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9th Nov
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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9th Nov
Practice notes
Offending behaviour programmesAn accreditation system for offending behaviour programmes (OBPs) was introduced by the prison service in 1996. OBPs are...
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Produced in partnership with Simon Creighton of Bhatt Murphy Solicitors 12th Jan
Practice notes
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...
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Produced in partnership with Richard Wayman of Pump Court Chambers 12th Jan
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes...
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9th Nov
Practice notes
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...
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Produced in partnership with David McNeill of 5 St Andrew's Hill 12th Jan
Practice notes
Taking a conveyance without authority offenceTaking a conveyance without authority is committed when a person:•takes a conveyance without the owner's...
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9th Nov
Practice notes
The offence of misleading omissionsEngaging in a commercial practice that is a misleading omission is made an offence by the Consumer Protection from...
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9th Nov

Most recent Tax evasion offences content

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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15th Jan
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 15th Jan
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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15th Jan
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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15th Jan
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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15th Jan
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 Cathya Djanogly 15th Jan
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 11th Jan
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 11th Jan
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 11th Jan
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 11th Jan
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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8th Jan
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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8th Jan
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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8th Jan
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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8th Jan
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 8th Jan
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 8th Jan
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 Forsters LLP 8th Jan
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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23rd Dec
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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22nd Dec
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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16th Dec

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