Overtaxing criminal law
Fisher, J.
(2017).
Overtaxing criminal law.
(Policy Briefing Paper 27).
The London School of Ecnomics and Political Science.
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 | Report (Technical Report) |
|---|---|
| Copyright holders | © 2017 The London School of Economics and Political Science |
| Departments | LSE > Academic Departments > Law School |
| Date Deposited | 24 Nov 2017 |
| URI | https://researchonline.lse.ac.uk/id/eprint/85736 |
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