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Avoiding Evasion

 
Andrew Watters and Jonathan Levy Partners Levy Watters continue the current debate by examining recent case law on the nature of tax fraud
 
The Revenue's concern about the loss to the Exchequer due to what it perceives to be a sophisticated and well-organised tax avoidance industry is well documented in recent reports in both the professional tax press and the broadsheets. There is in fact evidence of a new seriousness in identifying and combating cases where what might be termed 'aggressive avoidance' moves to what the Revenue views as 'abusive avoidance' which could merit criminal proceedings as fraud. The adviser may be implicated in such abuse. There are several indications of this new seriousness.
 
●     The well-publicised statements by senior officials dealing with direct and indirect...
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