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Dishonesty and the failure to prevent evasion

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‚ÄčIn Ivey v Genting Casinos (UK) Ltd, the Supreme Court overturned 25 years of precedent of what it is to be dishonest. A failure to appreciate that what was done was dishonest is no longer a defence. As businesses are implementing measures to prevent tax evasion, the scope of what it is to evade taxes has just been expanded significantly.

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