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Tax Fraud Sans Frontières

James Bullock and Jason Collins of the Tax Litigation practice at McGrigors put tax fraud into an international context
More than two years have now passed since the Anti-Terrorism Crime and Security Act 2001 received Royal Assent. Many readers will recall that the enactment of this piece of legislation was accelerated following the events of September 11 2001. The vast majority of the Act was driven by — and focused on fighting — the war on terror. But a number of its provisions were specifically targeted at tax fraud with an international dimension. Hence the fact that some five sections of this rather dramatically named statute have found a somewhat unlikely home in Part 1b of Tolley's Yellow Tax Handbook 2003–4.
The legislation was significant not only as...

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