Is Government of India v Taylor really dead?

Abstract

There has, for some time, been a debate over whether the proceeds of evasion of foreign taxes fall within money‐laundering legislation contained in s. 93 Criminal Justice Act 1988 (as amended) (‘the Act’). Those that argue for this interpretation seem to be gaining the ascendancy. This may in part be because government ministers and officials have repeatedly stated the view that evasion of foreign tax is a criminal offence like any other. This depends on whether a court interprets ‘criminal conduct’, defined in s. 93A(7) as follows, to include foreign tax evasion:

Citation

Graham, T. (2000), "Is Government of India v Taylor really dead?", Journal of Money Laundering Control, Vol. 3 No. 4, pp. 377-382. https://doi.org/10.1108/eb027256