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Tax Crimes Money Laundering and the Professional Adviser

Tax Crimes Money Laundering and the Professional Adviser The fight against money laundering has moved in a new and unforeseen direction. Allcrimes money laundering means what it says the offencecreating provisions of s. 93A of the Criminal Justice Act 1988 encompasses all crimes, including tax evasion. What is more, it is intended to criminalise the professional adviser who enters into arrangements or provides transactional advice to a client that facilitates the retention of the proceeds of crime, if the adviser suspects the client has been engaged in tax evasion. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Money Laundering Control Emerald Publishing

Tax Crimes Money Laundering and the Professional Adviser

Brandon, Ben
Journal of Money Laundering Control , Volume 4 (1): 7 – Mar 1, 2000
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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1368-5201
DOI
10.1108/eb027260
Publisher site
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Abstract

The fight against money laundering has moved in a new and unforeseen direction. Allcrimes money laundering means what it says the offencecreating provisions of s. 93A of the Criminal Justice Act 1988 encompasses all crimes, including tax evasion. What is more, it is intended to criminalise the professional adviser who enters into arrangements or provides transactional advice to a client that facilitates the retention of the proceeds of crime, if the adviser suspects the client has been engaged in tax evasion.

Journal

Journal of Money Laundering Control – Emerald Publishing

Published: Mar 1, 2000

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