Key points
- When considering tax evasion what constitutes dishonesty and when in fact would a conspiracy arise?
- Legal test for dishonesty in England and Wales was settled in R v Barton & Booth.
- The meaning of ‘conspiracy’ is defined in the Criminal Law Act 1977 s 1.
- Knowledge of and agreement to the course of conduct are crucial elements to prove conspiracy.
In ‘Cautionary tale’ (Taxation 7 April 2022 page 23) the magazine’s esteemed editor-in-chief Andrew Hubbard (to whom with his permission we will refer as Andrew through the remainder of this article) disclosed how he narrowly avoided entering into a cross-border conspiracy to commit tax evasion via bass recorder – the woodwind instrument not the electronic device for digitally recording bass guitar (tinyurl.com/VATtrap).
In documenting the harrowing journey Andrew raised a number...