Tax Fraud

When Alison Lovejoy and I discussed the possibility of a special edition on tax fraud over lunch we could not have foreseen the level of interest expressed by potential contributors. Which means either there is a lot of fraud in the world of tax or a lot of people who want to write about it … or more than likely a mixture of both. And so we have the first of two special editions of The Tax Journal devoted entirely to tax fraud dealing with a wide selection of topics from the often neglected area of NIC fraud to stamp duty on chattels the international dimension of tax fraud including the Inland Revenue's Offshore Fraud Project and...