Examining Tax Evasion and Money Laundering

Abstract

Sections 29–33, 35 and 77 of the Criminal Justice Act (CJA) 1993 amended CJA 1988 and came into force 1st April, 1994. The Money Laundering Regulations (SI 1993/1933) likewise came into effect 1st April, 1994. During the debate on the 1993 legislation, which extended money‐laundering offences to all crimes and thereby tax crimes, views were expressed that while tax crimes were technically within the scope of the legislation, disclosures of tax crimes were not likely to occur, due to the difficulty of identification.

Citation

Barry, A. (1999), "Examining Tax Evasion and Money Laundering", Journal of Money Laundering Control, Vol. 2 No. 4, pp. 326-330. https://doi.org/10.1108/eb027199