On the 23rd of July 2021, it was held the VIRTEU National Workshop, which focused on the United Kingdom.
During the workshop, and through a series of questions, several experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption. The discussion aimed at shedding light on systemic weaknesses within the context of contrasting such criminal phenomena from a legal and practical perspective.
Organization and Moderation:
• Dr. Costantino Grasso
Associate Professor in Business and Law at Manchester Law School
VIRTEU Principal Investigator
• Dr. Lorenzo Pasculli
Associate Head for Research at Coventry Law School
The video recording of the event is available below.
APA: [Speaker's surname, initial(s)] (2021, July 23). VIRTEU National Workshop - United Kingdom, Session [1 or 2]. Video recording at [00:00]. Retrieved from https://www.corporatecrime.co.uk/virteu-workshop-uk
HARVARD: [Speaker's surname, initial(s)] (2021) VIRTEU National Workshop - United Kingdom, Session [1 or 2] [Online]. Video recording at [00:00]. Available at: https://www.corporatecrime.co.uk/virteu-workshop-uk
OSCOLA: [Speaker's name and surname] ‘VIRTEU National Workshop - United Kingdom’, Session [1 or 2] (Corporate Crime Observatory, 23 July 2021), Video recording at [00:00], <https://www.corporatecrime.co.uk/virteu-workshop-uk>
• Lloydette Bai-Marrow
Founding Partner Parametric Global Consulting, Former Principal Investigative Lawyer at the Serious Fraud Office.
• Mike Betts
Head of Learning and Counter Fraud Studies, CIFAS.
• Rachel Cook
Senior Associate, Peters and Peters LLP.
• Dilpreet K. Dhanoa
Barrister at Field Court Tax Chambers.
• Adam Luck
Freelance Investigative Journalist
• Osita Mba
Solicitor in England and Wales, Chartered Tax Adviser, Fellow of the Chartered Institute of Taxation, Former Lawyer for Her Majesty’s Revenue & Customs (HMRC).
• John Christensen
Founder and Chair of the Board of Tax Justice Network
• Branislav Hock
Senior Lecturer in Economic Crime at the University of Portsmouth
• Mary Inman
Lawyer and Partner, Constantine Cannon London Office
• Michael J. Ronickher
Lawyer and Partner, Constantine Cannon Washington Office
• Donato Vozza
PROTAX Research Associate at Coventry University
VIRTEU NATIONAL WORKSHOP - UNITED KINGDOM - SESSION 1
The first session of the workshop was devoted to the exploration of the following topics:
• The phenomenon of tax crimes;
• The complexity of the legal system and adequacy of the legal definitions;
• The potential deficiencies of the legal system;
• The sectoral vulnerabilities to fraud and corruption in the area of taxation.
Interactive Table of Contents
Welcome and Introduction: (Dr. Costantino Grasso)
Topic 1: The phenomenon of tax crime in the U.K.
Topic 2: Transnational tax crime practices
Topic 3: VAT frauds
Topic 4: Complexity and adequacy of the U.K. legal system
Topic 5: Actions against tax crimes
Topic 6: Suspicious Activity Reports (SARs)
Topic 7: Sectors most vulnerable to tax crimes
VIRTEU NATIONAL WORKSHOP - UNITED KINGDOM - SESSION 2
The second session of the workshop offered a special focus on the following topics:
• The role of professionals as enablers of economic crime;
• Institutional corruption and undue influence on the political decision-making process;
• Effectiveness and limits of investigative powers and anti-tax crime/corruption strategies;
• Attribution of corporate criminal liability and settlement procedures;
• The relevance of whistleblowing and whistleblowers protection.
Interactive Table of Contents
Opening Remarks (Dr. Costantino Grasso)
Topic 1: Inter-state corruption in the area of taxation
Topic 2: Corruption, lobbying, and undue influence
Topic 3: Complexity of tax regulations and auditing
Topic 4: How to counter institutional corruption?
Question 1: UK Covert Human Intelligence Sources Bill
Question 2: Regulatory capture and emerging economies
Question 3: Exchange of favors and elite groups
Question 4: Corruption and public-private partnerships