Evasion of tax
A person is guilty of a criminal offence if1:
- Ìý
•ÌýÌýÌýÌý he is a registrable person and is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by him or another registrable person, or
- Ìý
•ÌýÌýÌýÌý not being a registrable person, he is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by a registrable person
The evasion of tax includes claiming a credit which is not due2.
A person who is guilty of such an offence shall be liable3:
- Ìý
•ÌýÌýÌýÌý on summary conviction to a penalty4 of £20,000
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Web page updated on 17 Mar 2025 14:44