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Cheating the Public Revenue

Published online by Cambridge University Press:  01 March 2000

Graham Virgo
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Extract

The line between legitimate tax mitigation and illegitimate tax evasion may be a fine one but if it is crossed the consequences can be serious, since tax evasion can constitute the common law offence of cheating the public revenue. The nature of this offence was considered by the Court of Appeal in R. v. Dimsey; R. v. Allen [1999] S.T.C. 846.

Type
Case and Comment
Information
The Cambridge Law Journal , Volume 59 , Issue 1 , March 2000 , pp. 42 - 45
Copyright
Copyright © Cambridge Law Journal and Contributors 2000

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