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All Outputs (23)

Higher education institutions and the anti-money laundering and counter-terrorism financing regulations (2023)
Journal Article
Ryder, N., Bourton, S., Hall, D., & Hillman, H. (2023). Higher education institutions and the anti-money laundering and counter-terrorism financing regulations. Criminal Law Review -London-, 9, 560-580

To tackle money laundering and terrorism financing, the United Kingdom has implemented global mechanisms introduced by the United Nations and the Financial Action Task Force. These mechanisms viewed financial institutions as gatekeepers to the financ... Read More about Higher education institutions and the anti-money laundering and counter-terrorism financing regulations.

To exchange or not to exchange – that is the question. A critical analysis of the use of financial intelligence and the exchange of information in the United Kingdom (2023)
Journal Article
Ryder, N., & Bourton, S. (in press). To exchange or not to exchange – that is the question. A critical analysis of the use of financial intelligence and the exchange of information in the United Kingdom. Journal of Business Law,

This article examines the international standards relating to information exchange, identifying its importance in relation to combatting financial crime. The paper critiques the results of the Financial Action Task Force’s Fourth United Kingdom Mutu... Read More about To exchange or not to exchange – that is the question. A critical analysis of the use of financial intelligence and the exchange of information in the United Kingdom.

Corporate criminal liability and the identification doctrine - A critical reflection (2023)
Book Chapter
Bourton, S., Hall, D., Johnson, D., & Ryder, N. (in press). Corporate criminal liability and the identification doctrine - A critical reflection. In Criminal Liability of Collective Entities: Dogmatic and Political-Criminal Profiles over Twenty Years after Legislative Decree 231/2001 (405-432). Italy: University of Bergamo

The identification doctrine frustrates the prosecution of companies for economic crimes in the United Kingdom (UK). This is because, while the identification and attribution of criminal intent may be straightforward in cases concerning small companie... Read More about Corporate criminal liability and the identification doctrine - A critical reflection.

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

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.

Higher education institutions and money laundering: Preliminary findings (2022)
Presentation / Conference
Bourton, S., & Ryder, N. (2022, September). Higher education institutions and money laundering: Preliminary findings. Presented at Wales Fraud Forum, 2022, Principality Stadium, Cardiff

To tackle money laundering and terrorism financing, the United Kingdom has implemented global mechanisms introduced by the United Nations and the Financial Action Task Force. These mechanisms viewed financial institutions as the gatekeepers to the fi... Read More about Higher education institutions and money laundering: Preliminary findings.

Do archaic tax evasion offences create unintended outcomes for tax enforcement and compliance? (2022)
Presentation / Conference
Bourton, S. (2022, June). Do archaic tax evasion offences create unintended outcomes for tax enforcement and compliance?. Presented at VIRTEU - Final International Conference, 2022, Online

In the UK, more than twenty statutory offences can be used to prosecute tax evasion. However, the prosecution of natural and legal persons for tax crimes is often undertaken using archaic common law offences and legal doctrines. In fact, very few ind... Read More about Do archaic tax evasion offences create unintended outcomes for tax enforcement and compliance?.

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.

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

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