Criminal Justice and Taxation (Oxford Monographs on Criminal Law and Justice)

The Fallout From The Financial Crisis Of 2007-8, Hsbc Suisse In 2015, And The Panama Papers In 2016 Has Generated Calls For Far More Vigorous And Punitive Responses To Tax Evasion And Greater International Co-operation Against Mechanisms For Giving Anonymity To The Ownership Of Property. One Mechanism To Ensure Compliance Is The Use Of The Criminal Justice System. The Announcement In 2013 By The Then Director Of Public Prosecutions, Keir Starmer, Of A Policy Of Increasing Rates Of Prosecution For Tax Evasion Raised Squarely The Issue Of Whether Increased Involvement Of Criminal Law And Criminal Justice In Tax Evasion Would Be Justifiable Or Not. The Relationship Between Tax Evasion And The Proceeds Of Crime Is Taking On Increasing Importance: Treating The 'proceeds Of Criminal Tax Evasion' As Falling Within The 'proceeds Of Crime' Regime Inevitably Expands The Scope Of Both. In This Book, Peter Alldridge Considers The Development Of The Offences And The Relationship Between Tax Evasion Offences And Other Criminal Offences; The Relevant Rules Of Evidence; Prosecution Structures, Decision-making Processes, And Alternatives To Prosecution. Specific Topics Include Offshore Evasion And The Relationship Of Tax Evasion With Other Crimes And Aspects Of The Criminal Justice System. A Topical And Lively Discussion Of A Heated Debate. Introduction -- Crimes Of Evasion : History And Theory -- Avoidance And Evasion -- Criminal Evasion Of Duties And Taxes -- Investigation And Prosecution Structures -- Investigatory Powers -- Prosecution And Its Alternatives -- The International Element -- Problems At The Intersection Of Tax And Criminal Law -- Should Alleged Tax Evaders Be Prosecuted? Peter Alldridge, Drapers' Professor Of Law, Queen Mary University Of London. Includes Bibliographical References (pages 193-209) And Index. Cover Criminal Justice and Taxation Copyright Dedication General Editor's Introduction Preface and Acknowledgements Table of Contents Table of Cases Table of Statutes Table of Statutory Instruments Table of EU Legislation Table of International Instruments List of Abbreviations 1 Introduction 2 Crimes of Evasion—​History and Theory A Short History Customs and Excise Customs Excise Smuggling to Evade Duty The Relationship between Customs and Excise Duties and Other Taxes Precursors of Income Tax Income Tax What Is Wrong with Tax Evasion? The Nature of the Wrong Conscientious Refusers and Tax Resisters Advisers and Customers Complicity of Corporations 3 Avoidance and Evasion Avoidance The Jurisprudence of Tax Avoidance and Statutory Interpretation Avoidance—​Remedies Evasion—​Remedies Blurring the Line between Avoidance and Evasion The HSBC Suisse (2015) and Mossack Fonseca (Panama Papers) (2016) Scandals 4 Criminal Evasion of Duties and Taxes Types and Interrelationships of Criminal Offences Common Law and Statutory Offences Specific or General Offences? Vague or Precise Definitions? Tax-​specific or Not? Mutually Exclusive or Overlapping Offences? The Existing Criminal Charges Smuggling Offences The ‘Tax Perjury’ Offence The Major Smuggling Offences Evasion of Income Tax The Early Statutory Offences Cheating the Revenue Conduct Mental state The Statutory Offence of Fraudulent Evasion The Overseas Evasion Offence Value Added Tax Inheritance Tax and Corporation Tax Stamp Duty and Stamp Duty Land Tax Offences Ancillary to Tax Evasion After the substantive offence—​the customs handling offence Tax Credit Fraud Council Tax Fraud and Council Tax Benefit Fraud Rulings, Guidance, Abuse of Process, Exclusion of Evidence Sentencing Concluding—​Offence Definitions and Reform Options 5 Investigation and Prosecution Structures Models in Criminal Procedure Philips and the Crown Prosecution Service Enquiries and Reports Glidewell Gower–​Hammond Butterfield O’Donnell Organizing the Prosecutions Conclusion 6 Investigatory Powers Investigatory Functions and Powers of HMRC Dawn Raids and the Legacy of Rossminster The Keith Committee Conduct of Tax Investigations Civil Investigations Customs Searches Criminal Investigations by HMRC Obtaining Information from the Taxpayer Confidential and Privileged Information The Privilege against Self-​incrimination in Tax Law Evasive answers and limitations upon questions Legal Advice Privilege—​Lawyers and Other Tax Advisers Litigation Privilege Absolute or defeasible? Legal advice privilege and non-​lawyers What is ‘legal’ advice? Does LPP extend to companies? Advice to individual and to corporate clients In-​house lawyers Must the lawyer be an English lawyer? The ‘Iniquity Exception’ The Mechanics of LPP: (i) Resolution of Disputes The Mechanics of LPP: (ii) The Execution of Tax Fraud Searches Obtaining Information Otherwise than From the Taxpayer Taxpayer Confidentiality Conclusions 7 Prosecution and Its Alternatives The Prosecution Decision Publicity Without Prosecution? Judicial Review of Prosecution Decisions Deal-​making The Hansard Procedure Code of Practice 9 Contractual Disclosure Facilities Offshore Disclosure Facilities Switzerland Deferred Prosecution Agreements The Civil Penalties Regime The Modern Penalty Provisions Procedure, and Burden and Standard of Proof The Human Rights Aspects of Civil Penalties Civil Actions 8 The International Element International Aspects of Tax Evasion Offshore The International Response to Scandals Specific Offences of Offshore Evasion Failure to Prevent Offences Extradition for Tax Evasion Evidence-​gathering Conclusion 9 Problems at the Intersections of Tax and Criminal Law Taxing the Proceeds of Crime Income Tax Deductions for Illegal Expenses? Confiscating the Proceeds of Tax Evasion Deductions from Confiscation Orders Do Confiscation Orders Affect Tax Liability (and Vice Versa)? Confiscation or Compensation Orders? Who Gets the Money? Incentivized Criminal Law Enforcement Laundering the Proceeds of Tax Evasion Tax Offences and the Identification of their Proceeds The Substantive Laundering Offences The Proceeds of Crime Act Tax Jurisdiction Double Counting Forfeitures and Other In Rem Seizures Forfeitures Cash Forfeiture Unexplained Wealth Orders Conclusions 10 Should More Alleged Tax Evaders Be Prosecuted? Bibliography Index Présentation de l'éditeur : "The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate." A topical and lively discussion of how the criminal justice system attempts to ensure compliance with tax responsibility, discussing the development of tax evasion offences and the relationship between evasion and evidential rules, prosecution structures, and alternatives to prosecution.