Criminal Litigation

Tax evasion has become a priority at the highest level of government with the UK Prime Minister, David Cameron recently urging British Overseas territories which operate low tax regimes to “get their house in order” and sign up to international treaties on tax. The UK is expected to push for a tighter tax regime at the G8 Summit in June 2013 and the European Parliament is to debate ways to tackle tax evasion, ahead of an EU Summit on the issue.  José Manuel Barroso, President of the European Commission commented in May 2013 that the EU can become a leader in the international fight against tax evasion.

On 9 May HM Revenue and Customs (HMRC) repeated its message that it is in pursuit of those who attempt to avoid or evade tax with an announcement that it is working with US and Australian tax authorities on data which “reveals extensive use of complex offshore structures to conceal assets by wealthy individuals and companies”. Although this material is still in the process of being analysed, HMRC are using the threat of criminal prosecution or significant fines and public naming and shaming to encourage “voluntary compliance and early disclosure of tax irregularities”.

In a decision published on 24 April 2013 the High Court took the “highly exceptional” step of ordering the CPS to review its decision not to prosecute in a case involving an allegation of rape. The court gave fresh consideration to the issue of consent and confirmed the principles set out in Assange v Swedish Prosecution Authority [2011] EWHC 2849 (Admin).

The Crime and Courts Act 2013 received Royal Assent on 25 April 2013. Section 43 of the Act amends the current law in relation to self-defence.  What does this mean for self-defence in the home?