For decades successive UK Chancellors of the Exchequer, and their often beleaguered governments, have bemoaned the curse of lost revenue and talked tough on tax evasion: from Dennis Healy’s pledge that, ‘The difference between tax avoidance and tax evasion is the thickness of aprison wall’, to (latterly) Alistair Darling’s and George Osborne’s open commitment to target tax evasion and dubiously and self-servingly labelled, ‘off-shore tax havens’.
Tim Corfield, Julia Schaefer
(The taxman cometh: the criminal offences of failure to prevent tax evasion în Trusts & Trustees, Vol. 23, Nr. 10, decembrie 2017, la p. 1031)