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16 results found

Article

Bright Line Law | United Kingdom | 21 Jun 2019

You can run, but you can’t hide: HMRC takes the fight overseas

In R (oao Jimenez) v HMRC 2019 EWCA Civ 51, the Court of Appeal held that HMRC can issue a taxpayer notice to a UK national resident in Dubai. In

Article

Bright Line Law | United Kingdom | 23 May 2019

Unexplained wealth orders or an illicit enrichment offence?

Speed Read: The introduction of unexplained wealth orders into the UK’s civil recovery toolkit followed a wider debate about the human rights

Article

Bright Line Law | United Kingdom | 24 Apr 2019

Corporate facilitation of tax evasion - not yet a damp squib

Speedread: Although there have not been any prosecutions to date, the introduction of the corporate facilitation offences is not a damp squib. The

Article

Bright Line Law | United Kingdom, European Union | 15 Apr 2019

What’s the Deal? UK AML Law After Exit Day

Speed read: Anita Clifford examines the changes to the UK AML regime to come into effect after the UK departs from the EU. The uncertainty surrounding

Article

Bright Line Law | United Kingdom | 5 Mar 2019

Thinning the line between recklessness and wilful blindness in tax offences

Speedread: In R v Godir 2018 EWCA Crim 2294 the Court of Appeal held that recklessness was insufficient to convict the defendant of two criminal

Article

Bright Line Law | United Kingdom | 5 Feb 2019

Corporate investigations in the post-ENRC era

Speed read: In this piece Jonathan Fisher QC shares some ideas on legal privilege and the future of self-reporting post Serious Fraud Office v

Article

Bright Line Law | United Kingdom | 16 Jan 2019

Tax investigations - responding to a taxpayer notice

In The Queen on the application of PML Accounting Limited v The Commissioners for HM Revenue and Customs 2018 EWCA Civ 2231, the Court

Article

Bright Line Law | United Kingdom | 25 May 2018

Looking Ahead to 5MLD

Speed Read: What is in store following the recent adoption of the Fifth Anti-Money Laundering Directive by the Council of the European Union? This

Article

Bright Line Law | United Kingdom | 29 Mar 2018

Probing Dirty Money: Treasury Committee announces AML and Economic Crime Inquiry

Today (29 March 2018), the Treasury Committee announced a full-scale inquiry into the money laundering regime and the impact of Economic Crime on

Article

Bright Line Law | United Kingdom | 7 Nov 2017

HMRC Guidance on the New Corporate Offence

Firms and businesses preparing their policies and procedures to take account of the new corporate offence of failure to prevent the facilitation of

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