The purpose of this article is to address the issue of tax evasion and the internet. While the internet has been the subject of growing media attention, the concept of tax evasion and the internet has only recently been considered.

Recent debate has centred on the applicability of the money‐laundering legislation to the proceeds of domestic and foreign tax evasion. Banks and other financial institutions have also expressed concern at the practical implications if the proceeds of domestic and foreign tax evasion are...

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...