| 单词 | tax evasion |
| 释义 | tax evasion Customs and excise duty legislation employs the concept of fraudulent evasion, punishable with an unlimited fine or imprisonment for up to seven years (Customs and Excise Management Act 1979 s 170(2)). “Fraudulent evasion” here applies not just to evasion of duties but very widely to any attempt to evade restrictions or prohibitions placed on the import or export of goods. In R v Latif [1996] UKHL 16, the House of Lords held that Latif and Shahzad were guilty of fraudulent evasion by arranging for 20 kg of heroin to be imported, even though a customs officer had taken the heroin out of the luggage in Pakistan and what Shahzad actually imported into the UK was six bags of Horlicks. The concept of fraudulent evasion is also used for the soft drinks industry levy, but imprisonment cannot exceed 12 months (six months in Northern Ireland) (Finance Act 2017 s 50). |
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