All Outputs (2)

Corporate criminal liability: Response to law commission discussion paper (2021)
Report
Bourton, S., Hall, D., Johnson, D., & Ryder, N. (2021). Corporate criminal liability: Response to law commission discussion paper. Law Commission

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.

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.