Tax Fraud

When Alison Lovejoy and I discussed the possibility of a special edition on tax fraud over lunch we could not have foreseen the level of interest expressed by potential contributors. Which means either there is a lot of fraud in the world of tax or a lot of people who want to write about it … or more than likely a mixture of both. And so we have the first of two special editions of The Tax Journal devoted entirely to tax fraud dealing with a wide selection of topics from the often neglected area of NIC fraud to stamp duty on chattels the international dimension of...