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Tax evasion offences

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EU green bond, consumer credit, money laundering plans to be published in summer 2021

EU green bond, consumer credit, money laundering plans to be published in summer 2021

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The proper approach of the court on appeals under Medical Act 1983, s 40 (Sastry v GMC)

The proper approach of the court on appeals under Medical Act 1983, s 40 (Sastry v GMC)

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Solemn procedure in Scottish criminal proceedings

Solemn procedure in Scottish criminal proceedings

Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Scottish government’s response to the COVID-19 outbreak. For information...

Local authorities—powers to investigate environmental crime

Local authorities—powers to investigate environmental crime

When do local authorities investigate environmental offences?Environmental offences cover a broad range of crimes which affect the surroundings we...

Appealing a conviction in the Crown Court

Appealing a conviction in the Crown Court

This Practice Note explains the right of defendants who have been convicted in criminal proceedings to appeal against their convictions in the...

Obtaining excluded material and special procedure material under PACE 1984

Obtaining excluded material and special procedure material under PACE 1984

Section 9 and Schedule 1 of the Police and Criminal Evidence Act 1984 (PACE 1984) afford access to material that cannot be obtained by an application...

Practice notes

Applications for the return of property seized during criminal investigations

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

Forfeiture

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

Food hygiene remedial action and detention notices

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
tag iconScottish Law
Practice notes

Grounds for refusing bail

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

Perverting the course of justice

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

The defence of insanity

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

Summary procedure in Scottish criminal proceedings

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
tag iconScottish Law
Practice notes

Discretionary life sentences

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

Extreme pornography

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

Competence and compellability of witnesses in criminal proceedings

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

Football banning orders

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

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...
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9th Nov
Practice notes

Assault occasioning actual bodily harm

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

Active bribery, passive bribery and bribing foreign public officials

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

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....
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9th Nov
tag iconIn-house
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...
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9th Nov
tag iconIn-house

Most recent Tax evasion offences content

Practice notes

Conspiracy to defraud

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
tag iconIn-house
Practice notes

HMRC information powers

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

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...
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Produced in partnership with James Brockhurst of Gowling WLG 19th Apr
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...
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Produced in partnership with Michael Potts of Byrne and Partners LLP 9th Apr
Practice notes

HMRC inspection powers

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 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...
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9th Apr
Practice notes

HMRC data-gathering powers

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

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...
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9th Apr
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...
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Produced in partnership with Jason Collins and Catherine Robins of Pinsent Masons 9th Apr
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...
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9th Apr
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...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
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...
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9th Apr
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...
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9th Apr
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...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
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,...
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Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 9th Apr
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...
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9th Apr
Practice notes

Fraudulent evasion of income tax

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 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...
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Produced in partnership with Corker Binning 26th Feb
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,...
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26th Feb
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...
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Produced in partnership with Kevin Dent (Barrister) of 5 St Andrew’s Hill 24th Feb

Popular documents

Causation and intervening acts in criminal cases

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 conduct needs to be proved. For example, an accused is guilty of dangerous driving if they drove a motor vehicle dangerously on a road or other public

Overreaching—sales by trustees of land

Overreaching—sales by trustees of land

Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely solely on the legal title. In the case of registered land, this means the entries entered on the register of title, as it records ownership of the legal

Separation of powers—legislative, executive and judiciary

Separation of powers—legislative, executive and judiciary

Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to

Sources of Shari'ah

Sources of Shari'ah

IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal system of the religion of Islam that sets out a system of duties or code of conduct for individuals to follow so that they may live their life in a