Tax
A term from the College of Policing Authorised Professional Practice (APP), reproduced under the Open Government Licence with a link back to the authoritative source.
Definition
Recovering taxes on criminal earnings identified and assessed for taxation.
This definition is drawn from the College of Policing Authorised Professional Practice. For the full operational guidance and current wording, read it at source.
Related terms
Cash seizure
The process of confiscating cash or monetary instruments suspected to be proceeds of crime.
Civil recovery
The process of recovering assets through civil courts, without necessitating a criminal conviction.
Confiscation
The legal process of taking ownership of assets.
Proceeds of Crime Act 2002 (POCA)
Legislation providing for the confiscation of assets obtained through criminal acts.
Definition reproduced from the College of Policing Authorised Professional Practice under the Open Government Licence v3.0. See the source link above for the authoritative, current wording.