The deadline of 12 October 2016 for responses to HMRC’s consultation document “Strengthening Tax Avoidance Sanctions and Deterrents: A discussion document” will soon be upon us. It is regularly the case that proposals in these documents remain notwithstanding any criticism they may receive as a result of the consultation. This provides a convenient moment to […]
A Deferred Prosecution Agreement (DPA) is an agreement reached between a SFO or CPS prosecutor and an organisation which could be prosecuted in the UK, under the supervision of a judge. The agreement allows a prosecution to be suspended for a defined period provided the organisation meets certain specified conditions. A DPA does not apply […]
The political corruption trial of the former Premier and Government Ministers of the Turks and Caicos Islands (TCI – a British Overseas Territory) will reach its first anniversary this December. In all likelihood it will reach another before there is any conclusion. This article seeks to provide an introduction to the case and considers one […]
The days of gargantuan levels of MTIC fraud have passed. The reverse charge measure introduced in 2007 eliminated the problem – in the UK at least – in the two areas most afflicted: the wholesale trades in mobile telephones and computer components. Although the fraud spread into other commodities (soft drinks, metals, razor blades and […]
Barely a week passes by without a report of a high level cyber-attack. The focus on the hacking of the medical records of our top athletes including Sir Bradley Wiggins and Tour de France winner Chris Froome has rather drawn the attention away from a recent report by Reuters on 31 August 2016 of concern […]
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