Criminal Justice and Taxation

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.

List of contents

• 1: Introduction


• 2: Crimes of Evasion: History and Theory


• 3: Avoidance and Evasion


• 4: Criminal Evasion of Duties and Tax


• 5: Investigation and Prosecution Structures


• 6: Investigatory Powers


• 7: The Prosecution Decision


• 8: The International Element


• 9: Problems at the Intersections of Tax and Criminal Law


• 10: Should More Alleged Tax Evaders be Prosecuted?

About the author

Peter Alldridge is Drapers' Professor of Law (since 2003) and was Head of the Department of Law (2008-2012) at Queen Mary University of London. He is Vice-President of the Society of Legal Scholars. He was Specialist Adviser to the joint Parliamentary Committees on the draft Corruption Bill (2003) and the draft Bribery Bill (2009) and was made a Fellow of the Academy of Social Sciences in 2014. He has published widely in the areas of criminal law, evidence, legal education, law and information technology, medical law, and law and disability.

Summary

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.

Product details

• Authors: Peter Alldridge, Peter (Drapers' Professor of Law Alldridge, Peter (Drapers'' Professor of Law Alldridge, Alldridge Peter
• Publisher: Oxford University Press
• Languages: English
• Product format: Hardback
• Released: 16.02.2017
• EAN: 9780198755838
• ISBN: 978-0-19-875583-8
• No. of pages: 248
• Series: Oxford Monographs on Criminal Law and Justice; Oxford Monographs on Criminal Law and Justice; Oxford Monographs on Criminal
• Subjects: Social sciences, law, business > Law > International law, foreign law; England, Wales, LAW / Criminal Law / General, SOCIAL SCIENCE / Criminology, Criminal law & procedure, LAW / Taxation, Legal aspects of criminology, Taxation and duties law, Criminology: legal aspects, Criminal law: procedure and offences, Taxation & duties law, Wales / Cymru