Market leading insight for tax experts
View online issue


Continuing our series on legal concepts aimed at those working in tax Anand Doobay a Partner in the Extradition Team at Peters & Peters provides an outline of the UK's extradition arrangements
Some readers may be wondering why an article dealing with extradition could have any relevance to those advisers who deal with tax matters. There is a common misconception that extradition cannot take place if a request is based on a tax offence. Perhaps the easiest way to dispel this myth is to look at the case of R v Leaf (Unreported December 1 2005).1 Mr Ian Leaf set up Allied Corporation Bank on the Pacific atoll of Nauru. He bought 13 companies and then claimed that these businesses had taken out large loans from the bank. The 'interest...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.