Sam Mapston's Outputs (12)
Failure to prevent fraud – What impact will the new offence have on UK companies? (2023)
Presentation / Conference Contribution
In November 2020, the Law Commission were asked by HM Government to undertake a review of the law on corporate criminal liability. In June 2022, the Law Commission published its Options Paper, which suggested the introduction of a new corporate offen... Read More about Failure to prevent fraud – What impact will the new offence have on UK companies?.
Fraud and businesses in the South West: Risks and recent developments (2023)
Presentation / Conference Contribution
The theme of this event will be 'Fraud and Businesses in the South West: Risks and Recent Developments' and will feature a talk from an external speaker from the South West Fraud Forum (SWFF) and Dr Samantha Bourton from UWE Bristol Law School.... Read More about Fraud and businesses in the South West: Risks and recent developments.
Failure to prevent fraud: Fireside chat (2023)
Presentation / Conference Contribution
Panel discussion with Dr Bastian Hertstein (Financial Crime Strategy, Government of Jersey) and Dr Samantha Bourton (UWE)
To exchange or not to exchange, that is the question? (2022)
Presentation / Conference Contribution
Higher education institutions and money laundering: Preliminary findings (2022)
Presentation / Conference Contribution
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 Contribution
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?.
Responding to tax evasion – The selective use of the criminal justice system (2021)
Presentation / Conference Contribution
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 Contribution
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