All Outputs (3)

Responding to tax evasion – The selective use of the criminal justice system (2021)
Presentation / Conference
Bourton, S. (2021, October). Responding to tax evasion – The selective use of the criminal justice system. Presented at Financial Crime: Challenges and Responses, 2021, Centre for Financial Law, Regulation & Compliance, IALS, London

Historically, very few prosecutions were brought for tax offences in the United Kingdom, with the tax authority preferring to seek the civil resolution of tax liabilities. From 1998-2002, the Inland Revenue only prosecuted 263 defendants for serious... Read More about Responding to tax evasion – The selective use of the criminal justice system.

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

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