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Avoidance and Evasion

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 7310 words.

The chapter examines the relationship between evasion and avoidance of tax, and the recent events which blur that distinction. The traditional distinction is that evasion is criminal and...

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Crimes of Evasion—History and Theory

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 8409 words.

This chapter deals with the history of the crimes relating to tax evasion. There is a distinction between smuggling, which has always been treated harshly, and evasion of income tax, for...

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Criminal Evasion of Duties and Taxes

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 14288 words.

The chapter sets out the various types of criminal offences, and how the distinctions they embody map onto offences of evasion, their origins and their justifications, their...

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Criminal Justice and Taxation

Peter Alldridge.

February 2017; p ublished online April 2017 .

Book. Subjects: Criminal Law; Civil Law. 256 pages.

The book considers the development of tax evasion offences and the relationship between them and the pertinent evidential rules, prosecution structures, and decision-making processes. It...

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The International Element

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 6095 words.

The chapter deals with the tax evasion and avoidance issues involved in placing money elsewhere, especially ‘offshore’. HSBC Suisse and the Panama Papers have given a glimpse of the extent...

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Introduction

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 2198 words.

The chapter sets out the field of study and the approach taken. The recurrent question, to be addressed from a variety of perspectives, is how and to what extent tax evasion is like and...

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Investigation and Prosecution Structures

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 5060 words.

Evasion prosecutions have always been different from the general run of those organized by the Crown Prosecution Service (CPS). There have been changes over years in the organization of...

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Investigatory Powers

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 16500 words.

The chapter considers to what extent tax investigations are like, and how they are unlike, police investigations. It examines the powers available to HMRC in the investigation of evasion...

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Problems at the Intersections of Tax and Criminal Law

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 15256 words.

This chapter deals with the taxation of profits made from crime, confiscation of the proceeds of tax evasion, laundering the proceeds of crime, the Proceeds of Crime Act tax jurisdiction,...

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Prosecution and Its Alternatives

Peter Alldridge.

in Criminal Justice and Taxation

February 2017; p ublished online April 2017 .

Chapter. Subjects: Criminal Law; Civil Law. 11247 words.

Since the overwhelming preponderance of tax evasion is not prosecuted, the decision when to prosecute is rarely automatic and is critically important. Large numbers of cases will satisfy...

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