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Full-Text Articles in Law

Taxing Illegal Assets: The Revenue Work Of The Criminal Assets Bureau, Liz Campbell Jan 2006

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 ...


The Evidence Of Intimidated Witnesses In Criminal Trials, Liz Campbell Jan 2006

The Evidence Of Intimidated Witnesses In Criminal Trials, Liz Campbell

Liz Campbell

The issue of witness intimidation has gained currency in the Irish criminal justice system in recent years with the increase in so-called “gangland” crime. The brutal treatment used by organised criminals to resolve gangland feuds is echoed in the threats received by individuals who seek to testify against suspected organised criminals. This article examines various approaches have been adopted by the State to ensure that the evidence of threatened witnesses may be used in court. While some witnesses may participate in the Witness Protection Programme (WPP), others may give evidence by means of video-camera. In addition, even if an intimidated ...


Decline Of Due Process In The Irish Justice System: Beyond The Culture Of Control?, Liz Campbell Jan 2006

Decline Of Due Process In The Irish Justice System: Beyond The Culture Of Control?, Liz Campbell

Liz Campbell

Legislation in Ireland that pertains to serious and organised crime is characterised by a favouring of public protection over the rights of the accused; by an increased concern for security with a concomitant diminution of the significance of liberty. Throughout the pre-trial stage of the criminal process, the court-hearing and sentencing, a shift in focus from the due process rights of the accused towards the result-oriented aims of the State is apparent. Furthermore, the fight against organised crime has extended into the civil domain with the creation of the Criminal Assets Bureau (CAB), with its low burden of proof and ...