Taxing the Proceeds of Crime

Journal of Financial Crime

Volumn 8, Issue 2, 2000, Pages 136-144

  Bell, R E ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84993008478     PISSN: 13590790     EISSN: 17587239     Source Type: Journal    
DOI: 10.1108/eb025976     Document Type: Review

References (59)

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2. Levi, M. and Osofsky, L. (1995) ‘Investigating, Seizing and Confiscating the Proceeds of Crime’, Home Office Police Research Group, pp. 4–8.
3. PIU report, para. 10.8.
4. PIU report, para. 5.22.
5. Bell, R. E. (2000) ‘The ECHR and the Proceeds of Crime Legislation’, Criminal Law Review, October, p. 781.
6. Mann v Nash [1932] 1 KB 752.
7. [1927] AC 193.
8. 83 DTC 5359.
9. 64 DTC 5338.
10. (1997) 68 ACWS 3d 965.
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13. [1932] 1 KB 752.
14. [1933] 1 KB 713.
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16. [1990] 1 WLR 1374.
17. [1986] 67 ALR 624.
18. Royal Commission into the Activities of the Federated Ship Painters and Dockers Union, Sydney 1984, Vol. 5, Ch. 9, para. 9.004.
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20. PIU report. Box 10.2.
21. ‘Confiscation that Counts’, Australian Law Reform Commission, Report No. 87, Canberra, 1999, para. 6.58.
22. Dublin, 1991, para. 4.48.
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24. Irish Revenue Commissioners, Annual Report, Dublin 1997, Ch. 4.
25. Criminal Assets Bureau, Annual Report 1998, para. 5.10, Dublin.
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27. ‘Judgement in Excess of £l.75m Secured against Businessman’, Irish Times, 3rd February, 1999.
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30. PIU report, para. 10.22.
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33. Z v Finland (1998) 25 EHRR 371.
34. Section 127 of the Finance Act 1972.
35. Under the Social Security Administration Fraud Act 1997 and the Finance Act 1997.
36. PIU report, Box 10.1.
37. HM Treasury press release, 71/98, 9th May, 1998.
38. ‘The Confiscation of the Proceeds of Crime’, Irish Law Reform Commission, Dublin, 1991, para. 4.48.
39. Grabiner, ‘The Hidden Economy, A Report by Lord Grabiner’, HM Treasury, paras 6.8–6.10.
40. PIU Report, para. 11.9.
41. Directive 77/799/EEC.
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43. ‘“Exchange of Information and the Draft Directive on Taxation of Saving”’, A Paper by the United Kingdom', HM Treasury, February 2000.
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48. Hansard, House of Commons, 18th October, 1990.
49. Taxes Management Act 1970.
50. ‘Report of the Committee on Enforcement Powers of the Revenue Departments’ (1983) Cmnd 8822, para. 9.10.1.
51. Irish Revenue Commissioners, Annual Report, 1997, Dublin, Ch. 4.
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53. PIU report, para. 7.22.
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55. (1997) 68 ACWS 3d 965.
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57. Australian Taxation Office/Commonwealth Director of Public Prosecutions ‘Agreed Guidelines on the Recovery of Criminal Assets in Cases Where There is an Outstanding Tax Liability’, in ‘Confiscation that Counts’, ref. 14, paras 6.37–6.40.
58. ‘Tax Reforms Will Target “Untouchable” Crime Barons’, The Independent, 7th June, 2000.
59. PIU report, p. 3.