Criminal justice process Case Study Example | Topics and Well Written Essays - 1000 words

Criminal justice process - Case Study Example accused witnesses, victims and police officers. The usual procedure has to be followed once the police commence criminal investigation. On the face of it seems that the Police in their eagerness to solve a crime and to charge George had flouted many accepted norms and procedures that ought to be followed while conducting a criminal investigation and taking in to custody a suspect for the alleged crime. Everyone is innocent till proved guilty. My advice to George about the proper procedure that should have been followed at the Police Station will be that in investigating a accused the police if thinks that he may be guilty takes him to the police station for questioning, if the police is reasonably convinced that the accused is involved then they can charge him and make a formal arrest. If the accused is minor then in that case the questioning by the police can be conducted in the presence of the guardian of the accused or any social worker. The accused at the Police Station is well w ithin his rights to ask for a solicitor. The Police can also procure a search warrant to search the premises of the accused and can interview the family, friends etc of the accused. The Police can question the accused up to 72 hours after that either the police can set the accused free or ask the magistrate for 24 hours more for the questioning of the accused. After that if the Police are convinced that there is enough evidence connecting the accused with the crime then in that case it will formally charge the accused. The accused has to be presented in a magistrate's court by the Police the next day and it is the magistrate's discretion to send the accused either in judicial custody or to release him on bail. To sum it up at the Police Station an accused has the right to be treated in a human manner and with respect, he has the right to see the written codes governing the legal rights of the accused, he has a right to speak to the custody officer, he has to be told about the reason of his arrest, a personal phone call by the accused may not be allowed but someone connected to the accused has to be notified by the Police, the accused has the right to consult with a solicitor in private. CPS CODE TESTS TO BE APPLIED IN THIS CASE : 1. Crown Prosecutors decide if a person should be and can be charged with a criminal offence, and then they decide on the nature of offence. The decisions in this regard are made by Crown Prosecutors as per the code and by also taking the Director's help on Charging. Police generally determine the charge, for minor and routine cases but they also have to apply the same provisions. 2. Charging in this case should be made according to the Full Code Test. If the evidence required for Full Code Test is not available then the Threshold test should be applied but the case should be reviewed according to the Full Code Test soon. If the Threshold Test applies in this case then it is fine otherwise the Crown Prosecution Service will only start or continue with a prosecution when the case has passed both stages of the Full Code Test. 3. The Crown Prosecutors should see whether there is enough evidence against the accused to charge him. It should be seen that whether the evidence can be used in court and is reliable. It should be further seen that if the evidence is sufficient to get a conviction against the accuse

Memo of Advice to Mr. US on Taxation System Case Study

Memo of Advice to Mr. US on Taxation System - Case Study Example The tax rates are applied to taxable income which is arrived after deducting all expenditure incurred by the individual as specified in IRS. Every US citizen (Mr.US) working and residing abroad is bound to report income from sources outside the United States under Form 1099 from foreign payer (Publication 525, 2010). According to Arnold and McIntyre (3) individuals confront serious risks of having to pay excessive levels of tax as Mr. US being citizen of US and resident of UK may have to deal with tax laws of both countries. However dual residence problems are generally resolved through the tie breaker in tax treaties between the two countries i.e. US and UK. Mr.US can be benefited from the double taxation treaty which follows the OECD Model Tax Convention. Mr. US shall file a report of Foreign Bank and Financial Accounts (FBAR) as his account is maintained by foreign organization in Mauritius, a labor agency which contracts the services of Mr. US to Newco in London for the period of five years. Tax Exchange Information Agreements between US and UK are incorporated in Double Taxation Treaty and Mr. US will have to comply with the double taxation treaty of filing the FBAR reports and paying income tax for his income earned for his services. Similarly, Labor Agency in Mauritius will pay taxes for its income from UK in Mauritius as well as United Kingdom as per the double taxation treaty existing between these two countries. As evident from the case study, Mr. US could face dual source issues arising through varying definitions in tax jurisdictions i.e. in US and UK. Mr. US may seek tax exemption within double taxation treaty between United States and United Kingdom. Mr. US may claim tax deduction in double taxation through exemption, credit or tax deduction through structured finance and possible exemptions in form of dividends and capital gains (Arnold and McIntyre,Ch. 15). It is informed that many tax jurisdictions do not grant deductions for future risk loss o r contingency provisions while some countries permit deduction for pension provisions. Mr. US shall get tax exemption from pension provision granted by Mauritius broker firm. The Mauritius broker company intends to open a discretionary trust in favor of Mr. US family owned by Mauritius firm. It is mentioned that shareholders dividends do not in any legally relevant sense arise in the taxing state which means the taxation belongs to the country to which the corporation belongs, i.e. Mauritius where the firm will be established (Arnold and McIntyre,Ch.3 53). The discretionary trust, where the remaining $225k have been diverted will be paid by the trust wholly under double taxation treat between two countries; United States and Mauritius, as the residence of trustees is in US while the trust is incorporated in Mauritius (Arnold and McIntyre,Ch.1, 21). Works Cited Arnold Brian J and McIntyre Micheal J International Tax Primer, Chapter