Tax Evasion in UK Law
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Commissioners for HM Revenue and Customs v Pendragon Plc and Others
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Artificiality, if it is to be deployed as a workable legal concept, has to be tested against some standard of transactional normality, and the search for such a standard is far from straightforward. Taxpayers faced with a choice between alternative ways of achieving some commercial objective are in principle entitled to select the one with the more tax-efficient statutory outcome.
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Serious Organised Crime Agency v Gale and another
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To consider the evidence adduced in the Portuguese proceedings is not to re-litigate because what is in issue in these proceedings is not the commission of the specific offences alleged against DG in Portugal but whether on the evidence before this court of the material considered by the Portuguese Court, together with the evidence available to the Spanish Courts and other material not considered by the courts in either jurisdiction, the claimant has proved on the balance of probabilities that DG's wealth was obtained through unlawful conduct of a particular kind or of one of a number of kinds, each of which would have been unlawful conduct: see Section 242 (2) (b) of POCA – that is to say drug trafficking, money laundering and tax evasion.
I have made specific findings of fact in the course of this judgment – see paragraphs 54, 55, 57, 65, 66, 72, 73, 76, 78, 84, 89, 90, 93, 97, 99, 100, 103, 104, 109, 111, 115, 116, 122, 123, 124, 125, 126, 132, 134 and 136 —and so at the risk of some repetition, I am in no doubt that DG and TG engaged in unlawful conduct – in DG's case, money laundering and drug trafficking, in TG's case, money laundering. There is also evidence of tax evasion in four jurisdictions.
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HMRC v Livewire and Another
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As I have noted the ECJ has used various phrases to describe the link between the fraud and the impugned transaction. In Optigen the phrase was “a chain of supply of which those transactions form part”; in Kittel the phrase was “connected with fraud”. In Teleos and in Netto it was “participation in tax evasion”. Both Teleos and Netto are, in my judgment, a narrowing of the test.
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Ivey v Genting Casinos (UK) Ltd (trading as Crockfords)
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There is no reason why the law should excuse those who make a mistake about what contemporary standards of honesty are, whether in the context of insurance claims, high finance, market manipulation or tax evasion. The law does not, in principle, excuse those whose standards are criminal by the benchmarks set by society, nor ought it to do so.
When dishonesty is in question the fact-finding tribunal must first ascertain (subjectively) the actual state of the individual's knowledge or belief as to the facts. When once his actual state of mind as to knowledge or belief as to facts is established, the question whether his conduct was honest or dishonest is to be determined by the fact-finder by applying the (objective) standards of ordinary decent people.
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Red 12 Trading Ltd v HM Revenue and Customs
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Further in determining what it was that the taxpayer knew or ought to have known the tribunal is entitled to look at the totality of the deals effected by the taxpayer (and their characteristics), and at what the taxpayer did or omitted to do, and what it could have done, together with the surrounding circumstances in respect of all of them.
- The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017
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Serious Crime Act 2015
... ... (a) section 68(2) (exportation of prohibited or restricted goods); ... (b) section 170 (fraudulent evasion of duty etc) ... (3) In sub-paragraph (2) "firearm" and "ammunition" have the same meanings as in section 57 of the Firearms Act 1968." ... (4) ... ...
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Finance Act 2017
... ... 2018/32, reg. 2 # I45 S. 49 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e) ... 50: Fraudulent evasion ... (1) A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by ... ...
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Finance Act 1944
... ... S-17 ... Fraudulent evasion of purchase tax. 17 Fraudulent evasion of purchase tax ... (1) If any person is knowingly concerned in, or in the ... taking of steps with a ... ...
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Tax evasion and financial instability
Purpose: The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. D...
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Tax Evasion and the Internet
The purpose of this article is to address the issue of tax evasion and the internet. While the internet has been the subject of growing media attention, the concept of tax evasion and the internet ...
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Tax evasion and avoidance typologies
Purpose: The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Des...
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Does Tax Evasion Affect Occupational Choice?*
This paper presents a novel micro‐econometric procedure that identifies the extent to which occupational choices are distorted by opportunities for tax evasion. Previous studies claim to have found...
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UK Enacts New Offences of Corporate Facilitation of Tax Evasion
The Criminal Finances Act 2017 (the Act) will enter into force in the UK on September 30, 2017, creating new corporate criminal offences in respect of the facilitation of tax evasion. Adopting the ...
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Tackling Tax Evasion: New UK Strict Liability Corporate Criminal Offences
To engage businesses in the fight against tax evasion and dovetail with ongoing efforts to tackle corruption both nationally and internationally, the UK Government has committed to introduce a corp...
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UK HMRC Increases Focus on Combatting Tax Evasion
HM Revenue & Customs has provided a timely reminder of the need for organisations with a connection to the United Kingdom to review their prevention procedures regarding the failure to prevent the ...
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Corporate Criminal Offence: Failure to Prevent Facilitation of Tax Evasion
The Criminal Finance Act 2017 received Royal Assent on April 27, 2017, making its way onto the statute book before the halting of Parliamentary business ahead of this year’s general election. As we...