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Legal definition of dishonesty and conspiracy to commit ‘tax evasion’

07 June 2022 / Adam Craggs , Alice Kemp
Issue: 4843 / Categories: Comment & Analysis
Hypothetical dishonesty

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 (

In documenting the harrowing journey Andrew raised a number...

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