A critical and comparative analysis of the prevention of tax evasion through the application of law and enforcement policies in the United Kingdom and United States of America

Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax matters of a nature and on a scale that was previously unthinkable, facilitating the near eradication of offshore tax evasion. Additionally, throughout this time, both the UK and US have paid greater attention to this financial crime, amending relevant laws and enforcement policies, as well as empowering and supporting tax authorities to enhance investigations. In the UK, there has not only been a stronger public appetite to combat tax evasion, but also, a desire to combat tax evasion using the procedures and penalties of the criminal justice system. In light of these contemporary national and international developments, this thesis provides a unique contribution to knowledge by comparing and evaluating the laws and enforcement policies pertaining to tax evasion in the UK and US. This thesis argues that the laws and enforcement policy pertaining to tax evasion in the UK are neither internally, nor externally, effective in combatting tax evasion and a comprehensive reform of the UK’s approach is long overdue. Significant insights can be gained from the US in improving both the internal and external effectiveness of the UK legal framework

Exchange of information and financial crime in the United Kingdom

Can I share data with my colleagues? Can I share data with other agencies or organisations?The ability to legally share personal data with and between government departments, law enforcement bodies andthird parties in England and Wales is a complex issue. Public sector clients has asked these questions of Synalogik many times. In response, Synalogik Innovative Solutions commissioned a study from the UK’s leading academics in this field to address these challenges.Part 1: Sharing personal data with law enforcement bodies, between law enforcement bodies and in the context of criminal/civil investigations – examines If, how, and when such data can be shared, and how the key principles of the GPDR and the Data Protection Act 2018 do not prohibit personal data being shared with ‘competent authorities’ performing their ‘statutory duty’ in law enforcement functions.Part 2: The four case studies demonstrate the importance of financial intelligence and information exchange in combatting financial crimes. The case studies illustrate that, in practice, there are inherent flaws in the UK’s ability to obtain and exchange information to detect and address these financial crimes. Accordingly, this paper questions thefindings of the FATF MER that apply to financial intelligence and the exchange of information and suggests that the UK does not satisfactorily comply with international standards.Part 3: Discusses the most important and traditional AML/CTF countermeasures are the use of financial intelligence and the impact POCA, TACT, SARS and JMLIT have on Financial Terrorism. The large-scale instances of fraud and the increase in the amount of fraud demonstrates that the UK counter fraud strategy is failing are described with examples, and how financial intelligence is essential in combatting tax evasion

Response to Law Commission’s Consultation on its 14th Programme of Law Reform

Historically, little use was made of the criminal justice system in addressing tax evasion in the United Kingdom (UK), with tax authorities preferring to conduct civil investigations, resulting in the imposition of civil penalties. From 1998-2002, the Inland Revenue brought only 263 prosecutions for tax offences, with, at its lowest point in 2001/2, a mere 30 individuals prosecuted for this offence. By 2007, Her Majesty’s Revenue and Customs (HMRC) only prosecuted two in a thousand cases of suspected tax evasion, with the prosecution rate subsequently declining by a further 41% until 2010. The next decade saw a transformation in the enforcement of tax offences, in large part owing to the financial crisis and the public dissatisfaction with responses to high-profile tax evasion scandals. HMRC were tasked with increasing the number of prosecutions for tax evasion offences, from 165 in 2010 to 1165 prosecutions annually by 2014/15, by making sufficient referrals to the Crown Prosecution Service. In response, the number of tax evasion prosecutions dramatically increased, from 420 in 2010/11 to 1288 in 2014/15

Tax Evasion and the Law: A Comparative Analysis of the UK and USA

Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax matters of a nature and on a scale that was previously unthinkable. Additionally, both the United Kingdom (UK) and United States (US) have paid greater attention to this financial crime, amending relevant laws and enforcement policies, as well as empowering and supporting tax authorities to enhance investigations. In the UK, there has not only been a stronger public appetite to combat tax evasion, but also, a desire to combat tax evasion using the criminal justice system. In light of these contemporary national and international developments, this book provides a unique contribution by comparing and evaluating the laws and enforcement policies pertaining to tax evasion in the UK and US. This monograph argues that the laws and enforcement policies are neither internally, nor externally, effective in combatting tax evasion and a comprehensive reform of the UK’s approach is long overdue. Significant insights can be gained from the US in improving the effectiveness of the UK legal framework

Le droit à l'oubli en Europe et au delà

Ouvrage bilingue : français-anglaisThis book questions the impact of the Google Spain v. Costeja Case four years after its adoption. It analyses how this ambiguous right is implemented not only by Google, but also by data protection authorities and the judges in several European Member States. This book looks also at the future evolution of the European digital Right To Be Forgotten (RTBF) introduced in the General Data Protection Regulation, which will apply from 25 May 2018. This book allows understanding of the European anchorage of the RTBF by comparing the solutions implemented in other States, mostly in Latin America and Asia, in order to address the social need not to have life permanently exposed online and at the same time, taking into consideration the Freedom of Speech. This book is the result of an international cooperation launched through the first e-conference organized by blogdroiteuropeen in May-June 2017. It brings together papers from twenty legal academics. It is the first digital book of the Series Open Access Book edited by blogdroiteuropeen.Cet ouvrage interroge l’impact de l’arrêt Google Spain c. Costeja, quatre ans après son adoption.Il s’agit de comprendre comment ce droit à la nature ambiguë est mis en oeuvre par Google, mais aussi par les autorités de protection et les juridictions au sein d’Etats membres de l’UE. Cet ouvrage questionne également les futures évolutions du droit à l’oubli numérique en Europe notament avec l'arrivée prochaine du Règlement Général de la Protection des Données Personnelles (RGPD). Il invite à mieux saisir l’ancrage européen de ce droit en confrontant les solutions mises en place dans d’autres États principalement en Asie et en Amérique Latine pour répondre au besoin social de ne pas voir son histoire personnelle affichée de manière permanente sur Internet tout en protégeant la liberté d’expression. Enfin, cet ouvrage est le fruit d'une collaboration internationale initiée autour de la première e-conference organisée par blogdroiteuropéen en mai- juin 2017. Il rassemble des contributions de vingt chercheurs en droit et constitue le premier livre numérique de la collection Open Access Book de blogdroiteuropeen

Written evidence: Home affairs committee’s fraud inquiry

This inquiry sought evidence on the prevalence of fraud, the reporting, investigation and prosecution of fraud, and the Government's response to fraud. This submission provides an analysis of the law relating to the reporting of fraud and the exchange of information in the UK