Overtaxing criminal law
Fisher, Jonathan
(2017)
Overtaxing criminal law.
Technical Report.
The London School of Ecnomics and Political Science, London, UK.
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.
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