Is it time for the next seminal economic crime statute? Modernising and simplifying tax evasion offences in the UK
(2021)
Presentation / Conference Contribution
Outputs (23)
Corporate criminal liability: Response to law commission discussion paper (2021)
Report
This response identifies that there is an overwhelming consensus amongst law enforcement authorities, academics, and other stakeholders, that the identification doctrine frustrates the prosecution of corporations for economic crimes. This is because,... Read More about Corporate criminal liability: Response to law commission discussion paper.
Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation? (2021)
Book Chapter
Ever since imposition of the first income tax, individuals have attempted to evade their tax liabilities. Tax evasion involves the non-payment of a tax liability that taxpayer was legally obligated to pay, usually because relevant information, income... Read More about Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation?.
Response to Law Commission’s Consultation on its 14th Programme of Law Reform (2021)
Report
Historically, little use was made of the criminal justice system in addressing tax evasion in the United Kingdom (UK), with tax authorities preferring to conduct civil investigations, resulting in the imposition of civil penalties. From 1998-2002, th... Read More about Response to Law Commission’s Consultation on its 14th Programme of Law Reform.
Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax... Read More about A critical and comparative analysis of the prevention of tax evasion through the application of law and enforcement policies in the United Kingdom and United States of America.
Broken promises? Tax enforcement policy in the UK (2021)
Presentation / Conference Contribution
Insights from the United Kingdom’s implementation of key anti-money laundering obligations (2019)
Presentation / Conference Contribution
National Adaptations of the GDPR (2019)
Book