Taxation law is both vast and complicated and there is simply not the space here to deal with all forms of tax evasion. This chapter will therefore focus on the behaviours involved in evading and avoiding income tax, value added tax (VAT) and corporation tax. These three areas have been chosen as they significantly contribute

example between 2004 and 2015, income tax, capital gains tax and national insurance contributions made up on average 56 per cent of the total amount of money collected by HMRC. VAT contributed on average 19 per cent of the total receipts and corporation tax another 10 per cent. 3 Mirroring other chapters, this chapter will begin by looking at the criminal offences that exist to cover those types of tax evasion mentioned above. Next we will consider the background to the policy of criminalising and regulating both tax evasion and avoidance and then will evaluate the financial institutions and regulatory bodies that are involved in this enforcement. Next we look at sentencing policy and practices and, finally, offer some concluding thoughts on this particularly difficult area.