Tax Evasion in UK Law
- The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017
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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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Serious Crime Act 2007
... ... 50(2) or (3) (improper importation of goods) ;(b) section 68(2) (exportation of prohibited or restricted goods) ;(c) section 170 (fraudulent evasion of duty etc.) .(3) An offence under either of the following provisions of the Criminal Justice (International Co-operation) Act 1990 (c. 5) —(a) ... ...
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Value Added Tax Act 1983
... ... 39: Offences and penalties ... (1) If any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or any other person, he shall be liable—(a) on summary conviction, to a penalty of the statutory maximum or of three times the amount ... ...
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The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016
... ... for acts or omissions occurring on or after that day which encourage, assist or otherwise facilitate conduct constituting offshore tax evasion or non-compliance within paragraph 1(2) of that Schedule).David Evennett ... Robert Syms ... Two of the Lords Commissioners of Her Majesty’s ... ...
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The Criminal Finances Act 2017 (Commencement No. 1) Regulations 2017
... ... The Regulations bring Part 3 of the Act (corporate offences of failure to prevent facilitation of tax evasion) into force on 30th September 2017, save for section 47 (guidance about preventing facilitation of tax evasion offences) which is brought into force ... ...
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The Double Taxation Relief and International Tax Enforcement (Austria) Order 2019
... ... taxation with respect to taxes on income and on capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of ... ...
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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 ... ...
- The Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019
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