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Tax evasion - Fraudulent evasion of income tax - failing to operate Pay as You Earn (PAYE) Taxes Management Act 1970 (Finance Act 2000) - court cases, maximum sentence


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
   
Cases: