Friday, November 10, 2017
Jonathan S. Fisher (London School of Economics - Law Department) has posted Overtaxing Criminal Law on SSRN. Here is the abstract:
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.