Money laundering and foreign tax evasion: is foreign tax evasion a predicate offence for purposes of POCA 2002?

摘要

Money laundering—disclosure in relation to foreign tax evasion—definition of predicate offence and criminal conduct in Part VII the Proceeds of Crime Act 2002. Article explains reason for deeming conduct abroad to have taken place in UK and looks at well established principle that no country takes no notice of the revenue laws of another. Concludes that foreign tax evasion almost certainly outside scope of Part VII. Ancillary conduct—false accounting. Previous position had been that this was likely to be criminal conduct for purposes of Part VII notwithstanding connection with foreign tax evasion. Following amendment introduced by Serious Organised Crime and Police Act 2005, position depends on relevant foreign law. If false filings do not result in criminal (as opposed to civil) liability, then false accounting outside scope of Part VII.