Criminal justice and taxation by Peter Alldridge

By Peter Alldridge

The fallout from the monetary quandary of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated demands way more energetic and punitive responses to tax evasion and bigger foreign co-operation opposed to mechanisms for giving anonymity to the possession of estate. One mechanism to make sure compliance is using the legal justice method. The statement in 2013 by means of the then Director of Read more...

summary: The fallout from the monetary main issue of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated demands way more lively and punitive responses to tax evasion and bigger overseas co-operation opposed to mechanisms for giving anonymity to the possession of estate. One mechanism to make sure compliance is using the felony justice method. The declaration in 2013 by way of the then Director of Public Prosecutions, Keir Starmer, of a coverage of accelerating charges of prosecution for tax evasion raised squarely the problem of no matter if elevated involvement of legal legislation and legal justice in tax evasion will be justifiable or no longer. the connection among tax evasion and the proceeds of crime is taking over expanding value: treating the 'proceeds of legal tax evasion' as falling in the 'proceeds of crime' regime necessarily expands the scope of either. during this publication, Peter Alldridge considers the improvement of the offences and the connection among tax evasion offences and different legal offences; the suitable principles of facts; prosecution constructions, decision-making approaches, and choices to prosecution. 0Specific subject matters contain offshore evasion and the connection of tax evasion with different crimes and facets of the felony justice process. A topical and vigorous dialogue of a heated debate

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42 Smugglers convicted of killing officers were to be gibbeted. 43 A system of 35 Hence the expression ‘freetrader’, meaning ‘smuggler’: ‘[t]‌here is something amusing about the old meaning of the word Freetrader. For a Freetrader used to mean a smuggler. There is something pleasing about the picture of all those men with top-​hats and side-​whiskers rolling kegs of rum into a romantic cave. ’ Chesterton, GK, ‘Our Note Book’, Illustrated London News, 25 June 1921. And see Andreas, Peter, ‘Smuggling Wars: Law Enforcement and Law Evasion in a Changing World’ (1998) 4 Transnational Organized Crime 75–​90.

18 O’Brien, Patrick K, and Philip Hunt, ‘The Emergence and Consolidation of Excises in the English Fiscal System before the Glorious Revolution’ [1997] British Tax Review 35–​58. 19 Excise Act 1660 (12 Ch 2 c 23) and Tenures Abolition Act 1660 (12 Ch 2 c 23). Carson, n 7 at 41. 5; Leftwich, BR, ‘The Later History and Administration of the Customs Revenue in England (1671–​1814)’ (1930) 13 Transactions of the Royal Historical Society (Fourth Series) 187–​203. 21 Customs and Excise Act 1787 (27 Geo 3 c 13).

40 Offences against Customs or Excise Act 1745 (19 Geo 2 c 34). 41 And see Winslow, Cal, ‘Sussex Smugglers’ in Hay, Douglas et al (eds), Albion’s Fatal Tree (London: Penguin, 1975) and Monod, Paul, ‘Dangerous Merchandise: Smuggling, Jacobitism, and Commercial Culture in Southeast England, 1690–​1760’ (1991) 30 Journal of British Studies 150–​82. 42 See Woolrych, n 37. 43 £100 for an officer killed by smugglers, £40 for an officer wounded—​s 6. 49 At some periods in history, particularly during the American Revolution, smugglers could redeem their crimes by finding men to serve in the army and navy.

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