02898cam a22003135i 4500 b10583385 CY-PaNEU 20240801163629.0 a|||||r||||||||||| 180620s2017 enk b 001 0 eng d 019875583X hbk 9780198755838 hbk YDX eng YDX rda OCLCQ LSD OCLCO GUA OCLCF RCJ OCL DLC CY-PaNEU KD5410 .A95 2017 Alldridge, Peter, aut 7833 Criminal justice and taxation / Peter Alldridge, Drapers' Professor of Law, Queen Mary University of London. Oxford, United Kingdom : Oxford University Press, 2017. xxxiv, 213 pages ; 24 cm. Oxford Monographs on Criminal Law and Justice Includes bibliographical references (pages 193-209) and index. Introduction -- Crimes of evasion : history and theory -- Avoidance and evasion -- Criminal evasion of duties and taxes -- Investigation and prosecution structures -- Investigatory powers -- Prosecution and its alternatives -- The international element -- Problems at the intersection of tax and criminal law -- Should alleged tax evaders be prosecuted? The 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. Investments, Foreign Great Britain 13031 Tax evasion Great Britain 13033 Investments, Foreign. 10111 Great Britain 13036 Oxford monographs on criminal law and criminal justice. 13037 BK 664 664 0 0 0 1 mat CY-PaNEU CY-PaNEU 2020-06-18 0 KD5410.A95 2017 3008698 2020-06-28 00:00:00 1 2020-06-28 TB