Tax Evasion: Update on the Proceeds of Crime Debate

This paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the money‐laundering legislation. The paper then considers a recent Court of Appeal case concerning an appeal against a confiscation order in relation to tax evasion, and its potential implications for those seeking to defend charges of tax‐related money laundering.