The triadic dilemma in the criminalisation and prosecution of corporate tax fraud and corruption in the United Kingdom

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Lui, A orcid iconORCID: 0000-0003-2463-5177 and Turksen, U (2026) The triadic dilemma in the criminalisation and prosecution of corporate tax fraud and corruption in the United Kingdom. Criminal Law Review (2). pp. 82-103. ISSN 0011-135X

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Abstract

While corruption in the public sector has been covered widely, corporate tax fraud/evasion, tax related fraud enabling corruption or tax corruption enabling fraud in the private sector have been given scant attention. This article fills this gap by a critical analysis of the legal regime in the United Kingdom (UK) for these complex offences. We identified a triadic dilemma in corporate tax fraud/evasion and tax corruption. The triadic dilemma involves (1) ambiguity in the definition and scope of tax crimes (2) the criminalisation challenges of tax crimes and (3) the prosecution challenges of tax crimes for corporations under the UK corporate criminal liability model. The triadic dilemma is complicated when applied to corporate offences, since recent cases reveal that corporate accountability under the failure to prevent model under corporate criminal liability is difficult to achieve.

Item Type: Article
Uncontrolled Keywords: 1801 Law; Criminology; 4804 Law in context; 4805 Legal systems
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HG Finance
K Law > K Law (General)
K Law > KD England and Wales
K Law > KD England and Wales > KDC Scotland
Divisions: Law and Justice Studies
Publisher: Sweet & Maxwell
Date of acceptance: 26 November 2025
Date of first compliant Open Access: 31 March 2026
Date Deposited: 30 Mar 2026 10:34
Last Modified: 31 Mar 2026 00:50
URI: https://researchonline.ljmu.ac.uk/id/eprint/28307
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