Fraud |
| Offence | : | Tax evasion - Fraudulent evasion of income tax - failing to operate Pay as You Earn (PAYE) |
|
| Legislation | : | Taxes Management Act 1970 (Finance Act 2000) | |
| Section | : | Section 106A (Section 144) | |
| Maximum Penalty | : | 7 years imprisonment | |
| Crown Prosecution Service (CPS) | : | Sentencing - Legal Guidance | |
| Sentencing Council | : | Court Sentencing Guidelines | |
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