Law Commons^™

Taxing Illegal Assets: The Revenue Work Of The Criminal Assets Bureau, Liz Campbell

Liz Campbell

This article considers the powers of the Criminal Assets Bureau (CAB) in the context of revenue law, as this lesser-known aspect of the Bureau’s work is often overshadowed by its ability to seize and confiscate the proceeds of crime. Although the taxing of illegal profits was traditionally precluded in Ireland, this situation was altered in the early-1980s, thereby facilitating CAB’s revenue work. Despite CAB’s significant powers in this regard, the courts have overturned its tax assessments in a number of cases, on the basis that certain criteria pertaining to its tax powers have been breached. Nevertheless, CAB’s ability to pursue …