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Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms (2023)
Journal Article
Bourton, S., & Ryder, N. (in press). Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms. Law and Contemporary Problems, 101-134

Financial crime is synonymous with the seminal work of Edwin H. Sutherland, which used the term “white-collar crime” in 1940. Sutherland defined the term as “a crime committed by a person of respectability and high social status in the course of his... Read More about Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms.

Fireside chat: How effective is the failure to prevent model in tackling financial crimes in the UK? With Dr Alison Lui (Liverpool John Moores University) and Dr Bastian Hertstein (Financial Crime Strategy, Government of Jersey) (2022)
Presentation / Conference
Bourton, S., Lui, A., & Hertstein, B. (2022, December). Fireside chat: How effective is the failure to prevent model in tackling financial crimes in the UK? With Dr Alison Lui (Liverpool John Moores University) and Dr Bastian Hertstein (Financial Crime Strategy, Government of Jersey). Presented at Anti-Financial Crime Summit, London

Written evidence submitted to call for written evidence: Economic crime and corporate transparency bill (2022)
Report
Ryder, N., Bourton, S., & Brimblecombe, F. (2022). Written evidence submitted to call for written evidence: Economic crime and corporate transparency bill. UK Parliament

To exchange or not to exchange, that is the question? (2022)
Presentation / Conference
Ryder, N., & Bourton, S. (2022, November). To exchange or not to exchange, that is the question?. Presented at #Risk London, hosted by GRC World Forums, Excel, London

Exchange of information and financial crime in the United Kingdom (2022)
Report
Bourton, S., Ryder, N., & Brimblecombe, F. (2022). Exchange of information and financial crime in the United Kingdom. Synalogik

Can I share data with my colleagues? Can I share data with other agencies or organisations? The ability to legally share personal data with and between government departments, law enforcement bodies and third parties in England and Wales is a com... Read More about Exchange of information and financial crime in the United Kingdom.

Is it time for the next seminal economic crime statute? Modernising and simplifying tax evasion offences in the UK (2021)
Presentation / Conference
Bourton, S. (2021, September). Is it time for the next seminal economic crime statute? Modernising and simplifying tax evasion offences in the UK. Presented at Criminal Law Reform Now Conference, Birmingham Law School

Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation? (2021)
Book Chapter
Ramgulam, V., & Bourton, S. (2021). Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation?. In A. Lui, & N. Ryder (Eds.), FinTech, Artificial Intelligence and the Law. Routledge

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
Bourton, S. Response to Law Commission’s Consultation on its 14th Programme of Law Reform. Law Commission

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.

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 (2021)
Thesis
Bourton, S. 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. (Thesis). University of the West of England. Retrieved from https://uwe-repository.worktribe.com/output/7316976

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
Bourton, S. (2021, March). Broken promises? Tax enforcement policy in the UK. Presented at Dissemination event for the EU-funded PROTAX project, Centre for Financial and Corporate Integrity, Coventry University

Insights from the United Kingdom’s implementation of key anti-money laundering obligations (2019)
Presentation / Conference
Bourton, S. (2019, November). Insights from the United Kingdom’s implementation of key anti-money laundering obligations. Paper presented at 12th European Conference on Tax Advisers’ Professional Affairs, 2019, Paris

Too Much Information? Evaluating the Financial Intelligence Gathering Provisions of the Fourth European Union Anti-Money Laundering Directive and the Common Reporting Standard in Combatting Tax Evasion (2019)
Book Chapter
Bourton, S. (in press). Too Much Information? Evaluating the Financial Intelligence Gathering Provisions of the Fourth European Union Anti-Money Laundering Directive and the Common Reporting Standard in Combatting Tax Evasion. In K. Benson, C. King, & C. Walker (Eds.), Assets, Crimes and the State Innovation in 21st Century Legal ResponsesTaylor & Francis (Routledge)

National Adaptations of the GDPR (2019)
Book
Bourton, S. (2019). S. Bourton, K. McCullagh, & O. Tambou (Eds.). National Adaptations of the GDPR. Blog Droit Europeen

Revisiting Dishonesty – The New Strict Liability Offence for Offshore Tax Evaders (2018)
Book Chapter
Bourton, S. (2018). Revisiting Dishonesty – The New Strict Liability Offence for Offshore Tax Evaders. In C. Monaghan, & N. Monaghan (Eds.), Financial Crime and Corporate Misconduct A Critical Evaluation of Fraud LegislationLondon: Taylor & Francis (Routledge). https://doi.org/10.4324/9781315150642

The Right to be Forgotten in Europe and Beyond/Le droit à l’oubli en Europe et au-delà (2018)
Book
Bourton, S., & Tambou, O. (Eds.). (2018). The Right to be Forgotten in Europe and Beyond/Le droit à l’oubli en Europe et au-delà. Blog Droit Europeen

HSBC and tax evasion scandal: the prosecution of white-collar criminals and the legacy of the coalition government (2015)
Journal Article
Ryder, N., & Bourton, S. (2015). HSBC and tax evasion scandal: the prosecution of white-collar criminals and the legacy of the coalition government. Criminal Lawyer, 226, 3-4

Response to call for evidence: The tax administration framework: Supporting a 21st century tax system
Report
Bourton, S., & Ryder, N. Response to call for evidence: The tax administration framework: Supporting a 21st century tax system. His Majesty's Revenue & Customs (HMRC)

This response focuses on answering the questions in Sections 7 and 8 of the Call for Evidence, which focus on ‘building in effective methods of verification, sanctions and safeguards to promote compliance’.