Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Triable either way definition

What does Triable either way mean? In practice, this describes a criminal offence that can be heard either in the magistrates’ court (summary trial) or in the Crown Court (trial on indictment). In England and Wales, “either‑way offence” is a statutory category in the Magistrates’ Courts Act 1980. After plea before venue comes allocation (mode of trial): magistrates assess suitability for summary trial by the allocation guidelines and their sentencing powers. If they accept jurisdiction, the defendant may elect Crown Court jury trial; if they decline, the case is sent to the Crown Court. Typical examples include theft and assault occasioning actual bodily harm. Venue choice...

Fraudulent evasion of income tax (including CGT): TMA 1970 s106A—elements, 'knowingly concerned', dishonesty (Ivey), and sentencing

Published by a LexisNexis Corporate Crime expert

Practice notes

Offence of fraudulent evasion of income tax

Section 106A of the Taxes Management Act 1970 (TMA 1970) provides that a person commits an offence if they are knowingly concerned in the fraudulent evasion of income tax, whether for themselves or another. This offence, Triable either way, does not extend to the evasion of taxes other than income tax and Capital gains tax.

Elements of the offence of fraudulent evasion of income tax

Being ‘knowingly concerned’

The standard for being ‘knowingly concerned’ in an income tax fraud requires both:

knowledge — not merely suspicion — that an offence exists, and
genuine involvement in it (for instance, simply paying in cash is unlikely to meet this threshold)

In short, the individual must possess knowledge and take part in the fraud. A person is said to know something when they are sure it is true; this contrasts in law with Recklessness, which means taking unjustified risks (R v Godir)...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...