This paper will consider the link between tax evasion and economic crime and how the tax system can be used to take the profit out of crime.
Martyn J. Bridges and Peter Green
Recent debate has centred on the applicability of the money‐laundering legislation to the proceeds of domestic and foreign tax evasion. Banks and other financial institutions have…
Abstract
Recent debate has centred on the applicability of the money‐laundering legislation to the proceeds of domestic and foreign tax evasion. Banks and other financial institutions have also expressed concern at the practical implications if the proceeds of domestic and foreign tax evasion are covered by the money‐laundering legislation. The purpose of this paper is to address each of these issues and briefly to consider some recent developments.
Martyn Bridges, Paul Atkinson, Robert Rhodes and Rowan Bosworth‐Davies
The case involved four accountants, a barrister and 12 separate tax ‘avoidance’ schemes. The accountants and the barrister were charged on an indictment with 14 counts of cheating…
Abstract
The case involved four accountants, a barrister and 12 separate tax ‘avoidance’ schemes. The accountants and the barrister were charged on an indictment with 14 counts of cheating the public revenue by falsely representing that the apparent purchases by the UK companies were bona fide commercial transactions.
Martyn J. Bridges and Peter Green
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…
Abstract
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 has only recently been considered.
This article considers briefly the general background to tax evasion, why it is a crime and the relationship between tax evasion and money laundering.
Martyn J. Bridges and Peter Green
This paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the…
Abstract
This paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the money‐laundering legislation. The paper then considers a recent Court of Appeal case concerning an appeal against a confiscation order in relation to tax evasion, and its potential implications for those seeking to defend charges of tax‐related money laundering.
Over the last 20 years the Inland Revenue has engineered considerable change in the way that it investigates fraud and other tax irregularities. Whereas previously the Revenue had…
Abstract
Over the last 20 years the Inland Revenue has engineered considerable change in the way that it investigates fraud and other tax irregularities. Whereas previously the Revenue had devoted the overwhelming majority of its resources to technical tax issues this policy changed dramatically during the mid‐1970s. In 1975 new systems were introduced to regulate the selection of business accounts for investigation. Contemporaneously, new business intelligence systems were introduced which were designed to provide Inspectors with a complete understanding of the business economics of trades and professions.
Nicholas Dorn and Simone White
Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the…
Abstract
Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.
A considerable portion of Dr. G. S. BUCHANAN'S report on the work of the Inspectors of Foods of the Local Government Board during the year 1908–09 deals with work carried out in…
Abstract
A considerable portion of Dr. G. S. BUCHANAN'S report on the work of the Inspectors of Foods of the Local Government Board during the year 1908–09 deals with work carried out in special relation to the Public Health (Regulations as to Food) Act, 1907. A large amount of the meat consumed in this country is imported from the continent of Europe, the United States, and the colonies, and it may almost be said that the fact of our having to rely on the foreign producer for so much of our meat supply accounts for some of it being derived from diseased animals, or being in other ways unwholesome, or bearing evidence of having been prepared under conditions in which the needful sanitary precautions have not been taken.
Simon J. Williams, Stephen Katz and Paul Martin
This chapter takes a critical look at the sociological notion of ‘medicalisation’ in relation to recent trends and developments in neuroscience, neurotechnology and society…
Abstract
This chapter takes a critical look at the sociological notion of ‘medicalisation’ in relation to recent trends and developments in neuroscience, neurotechnology and society, taking memory, medicine and the brain as our prime focus and the disease category of mild cognitive impairment (MCI) as our empirical case study. Five relational nexuses in particular are identified as relevant to these developments and debates, namely the bio-psych nexus, the pharma-psych nexus, the selves-subjectivity nexus, the wellness-enhancement nexus, and the neuroculture-neurofuture nexus. We show that developments in memory medicine and the shifting boundaries of cognitive health, as embodied and expressed in the case of MCI, shed further valuable light on these issues and the interconnectivity of these relational nexuses. As an emergent disease and susceptibility category, MCI illuminates not only the fuzzy boundaries between normal and abnormal cognitive functioning, but also the working of neuroscientific, neurocultural and pharmacological interests, which, in this case, are already claiming MCI as the next locus of enhancing the mind and optimising aging. Thinking both within and beyond medicalisation challenges us to find new ways to critically understand the ideas about life and health as they travel, translate or migrate from (neuro)scientific and clinical spheres to cultural life and patient experience.