02813cam a22002895i 4500001001000000003000900010005001700019006001900036008004100055020002000096020002300116040007900139050002200218100002700240245011400267260006200381300003100443490005000474504006700524505036700591520139000958650004002348650003102388650002602419651001802445830006002463b10583385CY-PaNEU20240801163629.0a|||||r|||||||||||180620s2017    enk      b    001 0 eng d  a019875583Xqhbk  a9780198755838qhbk  aYDXbengcYDXerdadOCLCQdLSDdOCLCOdGUAdOCLCFdRCJdOCLdDLCdCY-PaNEU00aKD5410b.A95 20171 aAlldridge, Peter,4aut10aCriminal justice and taxation /cPeter Alldridge, Drapers' Professor of Law, Queen Mary University of London.  aOxford, United Kingdom :bOxford University Press,c2017.  axxxiv, 213 pages ;c24 cm.1 aOxford Monographs on Criminal Law and Justice  aIncludes bibliographical references (pages 193-209) and index.00gIntroduction --tCrimes of evasion : history and theory --tAvoidance and evasion --tCriminal evasion of duties and taxes --tInvestigation and prosecution structures --tInvestigatory powers --tProsecution and its alternatives --tThe international element --tProblems at the intersection of tax and criminal law --tShould alleged tax evaders be prosecuted?8 aThe fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate --Source other than Library of Congress. 0aInvestments, ForeignzGreat Britain 0aTax evasionzGreat Britain 4aInvestments, Foreign. 0aGreat Britain  aOxford monographs on criminal law and criminal justice.