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Overtaxing Criminal Law

4 Pages Posted: 3 Nov 2017  

Jonathan S. Fisher

London School of Economics - Law Department

Date Written: November 1, 2017

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.

Keywords: tax evasion, criminal law, corporate responsibility

JEL Classification: K14

Suggested Citation

Fisher, Jonathan S., Overtaxing Criminal Law (November 1, 2017). LSE Law - Policy Briefing Paper No. 28. Available at SSRN: https://ssrn.com/abstract=3063888

Jonathan Fisher (Contact Author)

London School of Economics - Law Department ( email )

Houghton Street
London WC2A 2AE, WC2A 2AE
United Kingdom

HOME PAGE: http://www.lse.ac.uk/law/people/academic-staff/jonathan-fisher

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