Overview

cheating the public revenue


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To make a false statement (whether written or not) relating to tax with intent to defraud the Crown and Her Majesty's Commissioners of Revenue and Customs, or to deliver or cause to be delivered a false document relating to tax with similar intent, amounts to a common law offence and is indictable as such: R v Hudson [1956] 2 QB 252; R v Mavji 84 Cr App R 34. Cheating may include any form of fraudulent conduct: a deception is not a necessary ingredient of the offence. The offence is satisfied by matters of omission. It is enough if one dishonestly fails to make value‐added tax or other tax returns and to pay the tax due.

Subjects: Law.


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