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Overtaxing criminal law

Fisher, Jonathan (2017) Overtaxing criminal law. Policy Briefing Paper (27). The London School of Ecnomics and Political Science, London, UK.

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The criminal law took a giant leap into the dark when the corporate facilitation of tax evasion offences came into force on 30 September 2017. Previously, where a company employee assisted a customer or supplier to evade tax, the employee would be criminally liable but the company would not. Now, both the employee and the company will be held criminally liable.

Item Type: Monograph (Report)
Official URL:
Additional Information: © 2017 The London School of Economics and Political Science
Divisions: Law
Subjects: K Law > K Law (General)
Date Deposited: 24 Nov 2017 12:21
Last Modified: 06 Nov 2021 00:06

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