Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
Unlike tax avoidance tax evasion (also known as tax fraud) is a criminal offence under UK law. The key ingredient in any criminal offence unless it is a strict liability offence relating to tax is ‘dishonesty’. The issue of what constitutes dishonesty was considered by the Supreme Court in Ivey v Genting Casinos [2017] UKSC 67. In deciding whether a defendant had acted dishonestly the Supreme Court held that they must:
ascertain (subjectively) the actual state of the individual’s knowledge or belief as to the facts; and
determine whether the individual’s conduct was dishonest by applying the objective standards of ordinary decent people (it is not necessary for the individual to appreciate that what he has done is by those standards dishonest).
In a criminal trial unlike in a civil appeal...
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Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
Unlike tax avoidance tax evasion (also known as tax fraud) is a criminal offence under UK law. The key ingredient in any criminal offence unless it is a strict liability offence relating to tax is ‘dishonesty’. The issue of what constitutes dishonesty was considered by the Supreme Court in Ivey v Genting Casinos [2017] UKSC 67. In deciding whether a defendant had acted dishonestly the Supreme Court held that they must:
ascertain (subjectively) the actual state of the individual’s knowledge or belief as to the facts; and
determine whether the individual’s conduct was dishonest by applying the objective standards of ordinary decent people (it is not necessary for the individual to appreciate that what he has done is by those standards dishonest).
In a criminal trial unlike in a civil appeal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
