For an offence to have been committed, there must be criminal tax evasion by a tax payer and there must be criminal facilitation
of this offence by a person acting on behalf of a relevant body (corporate entity or partnership).
In considering whether there has been neglect within the meaning of s 37 (1) of the Health and Safety at Work Act 1974 on the part of a particular director or other officer, the issue is whether he failed to take some steps to prevent the commission
of an offence by the company if the taking of those steps expressly fell or should be held to fall within the scope of the functions his office.
In the light of this history it is surprising that the government, instead of exhorting the OFT or SFO (which can also prosecute the offence but has never actually done so) to do more and gain some experience of prosecuting contested trials, is proposing a watering down
of the offence by means of removing the need to prove a defendant's dishonesty.
[7] When the impact of this offence is considered, the Court considers how the commission
of the offence by Mr. Stephan and Ms. Stephan has affected Ezekiel, other victims, and the community.
Before calling for a change so fundamental as to delete the dishonesty element in order to secure some convictions, what is urgently needed is that the OFT gains some experience of prosecuting a contested trial and that there is some «road - testing»
of the offence by a judge and jury.
My spouse has been named in a statement
of offence by a municipal court.
Not exact matches
NEW DELHI, April 21 - Indian authorities will be empowered to seize properties
of super-rich fugitives whose economic
offences or crimes involve sums over 1 billion rupees, according to a government document seen
by Reuters on Saturday.
The prior three corporate convictions under the CFPOA have been achieved
by the entering
of guilty pleas.2 The Court also for the first time interpreted the meaning
of key provisions in the statute, including clarifying that an inchoate
offence of conspiracy exists under the CFPOA and in what circumstances a real and substantial connection will be required and found.
But this latest scandal is simply business as usual for Woodfibre LNG, which is owned
by the notorious Indonesian billionaire, Sukanto Tanoto, whose companies have a history
of tax evasion, animal rights violations and human rights
offences.
So here's a modest proposal: why doesn't the federal government get things rolling
by pushing for reform
of supply management — that convoluted mess
of federal and provincial policies that actually make it an
offence for farmers to sell milk and poultry across provincial boundaries?
The investigation, headed
by the agency's economic
offences wing, is looking into the victim's claim
of losing just under 7 bitcoins in total last year.
It is one thing to offend
by speaking truth, that'll happen, but any other type
of offence is unnecessary and against the teachings (which show God's heart on the matter) in scripture for those who claim to «know Him».
Therefore the interest
of you not being caused any unintended
offence by any so called «Christian» could I suggest doing something on your site that is indicative
of where you stand now given that it is different to the video?
This member has not been named
by the Chapter but is understood to be David Potter, a leading light
of the campanology world, who was given an MBE for his services to bell - ringing and has never been convicted
of any
offences.
«Parents who refuse to take responsibility for children accused
of criminal
offences were condemned
by a judge yesterday who demanded to know why the mother
of a 14 - year - old girl in the dock over the looting
of three shops was not in court.
Duckenfield has been charged with the manslaughter
by gross negligence
of 95
of the 96 disaster victims, while Bettison is charged with four
offences of misconduct in public office.
In the 10 years leading up to the end
of 2015, 13,835
offences were committed
by those with a previous conviction, or caution for animal cruelty, including murder and rape.
It was brought
by Lord Morrow and also creates a new
offence of forced marriage and will place a duty on the Department
of Health, Social Services and Public Safety to provide support for those wishing to leave prostitution.
The Second Council
of Orange in 529 decreed, «If anyone says that it was not the whole man, that is both body and soul, that was «changed for the worse» through the
offence of Adam's sin, but believes that the freedom
of the soul remained untouched and that only the body was made subject to corruption, he is deceived
by the error
of Pelagius.»
If the Easter faith is understood primarily as the conviction
of the exaltation
of the crucified Jesus to be Lord and Savior, it is possible to understand how it could have arisen among the dispirited disciples as their response to the «
offence»
of the crucifixion
of their Master, while they wrestled with that problem in the light
of the impact made on them
by the life and teaching
of Jesus, and in the light
of their study
of the scriptures,
of their current convictions about similar figures and
of their belief about God.
Rom 5:17 For if
by one man's
offence death reigned
by one; much more they which receive abundance
of grace and
of the gift
of righteousness shall reign in life
by one, Jesus Christ.)
Rom 5:16 And not as it was
by one that sinned, so is the gift: for the judgment was
by one to condemnation, but the free gift is
of many
offences unto justification.
For if through the
offence of one many be dead, much more the grace
of God, and the gift
by grace, which is
by one man, Jesus Christ, hath abounded unto many.
Reinhold Niebuhr wrote in 1939, «The idea
of the resurrection
of the body is a Biblical symbol in which modern minds find the greatest
offence and which has long since been displaced in most modern versions
of the Christian faith
by the idea
of the immortality
of the soul.61
Rom 5:18 Therefore as
by the
offence of one judgment came upon all men to condemnation; even so
by the righteousness
of one the free gift came upon all men unto justification
of life.
This comes surprisingly close to saying that Manuel II got it right when he claimed that Islam had been spread
by the sword; and it does prompt an important question:
of those many Muslims who took
offence at the Pope's use
of Manuel II's words, why did so few
of them respond that he was in error, since Islam is essentially a religion
of peace?
He read aloud a telegram
of condolences sent
by Pope Francis, who called the attacks a «cruel terrorist act» and a «grave
offence to God.»
The parable itself has been well preserved in the tradition, probably because the story itself is so natural, consistent and coherent, and it has a natural Sitz im Leben Jesu - the
offence caused
by his acceptance
of the «tax collectors and sinners» who responded to the challenge
of the forgiveness
of sins.
So the
offence of sin could be forgone
by God's free will, but the damage done to our nature and the restoration
of God's glory in the glorification
of man could not be achieved without real healing and a commensurate price being paid.
KJV Rom 5:17 For if
by one man's
offence death reigned
by one; much more they which receive abundance
of grace and
of the gift
of righteousness shall reign in life
by one, Jesus Christ.)
He was first questioned
by police about the accusations, made
by women who were under 14 at the time
of the alleged
offences, last year.
The law
of England wisely and religiously concurs that no man hath a power to destroy life but
by commission from God, the author
of it, and as their suicide is guilty
of a double
offence, one spiritual, in evading the prerogative
of the Almighty and rushing into his immediate presence uncalled for, the other temporal against the King, who hath an interest in the preservation
of all his subjects [Commentaries, Book 4, Chapter 14].
But evangelicalism asks us to believe that God (from whom we get the concept
of being courteous, gentle and forgiving) can not get past those
offences and will ultimately get payback
by consigning the person to final damnation for eternity (regardless if hell is full
of flames or just empty loneliness).
He has accordingly introduced a Bill to Reduce Supermarket Dominance, which among other things makes it an
offence, punishable
by a $ 50 million fine, for any supermarket operator to retain a market share greater than 20 % withinsix years after the passage
of the legislation.
It can be easily addressed
by making the individual, visual identification
of sheep - identifying the exporter - mandatory; and
by rendering the removal
of these tags prior to slaughter a serious
offence.
It's difficult to blame Ozil for the difficulties he's faced at Arsenal without looking at the big picture... like the fans, he too was lied to
by Wenger... there is no doubt in my mind that he was told
by Wenger that he was trying desperately to recreate our earlier success
by acquiring players that fit the system he ran when Henry was in his prime... as we know this hasn't happened... in order for Ozl to flourish he needs some speed up front, forwards that can make intelligent runs, a boss in the midfield to compensate for his obvious defensive liabilities and defenders who can transition from defence to
offence quickly and efficiently... much like he had in Real and with the German National squad... unfortunately he ended up on a squad that has a striker who plays with his back to goal, very few intelligent runs into the box, minus Sanchez, no one to take pressure off him in the midfield, once Cazorla was injured, average defensive midfielders around him, which simply highlighted his lacking defensive qualities and defenders who lack the necessary cutting edge when it comes to transitional passing... instead
of blaming Ozil, which is simply too easy, especially considering his mopey disposition, we should be asking ownership and / or Wenger why they brought him in if they didn't intend on doing what was necessary to get the best from him... can you imagine Ozil playing with the likes
of Henry, Viera, Petit and Pires, it would be incredibly to watch and even more difficult to stop... so the only thing different between his experiences in Real and with the German team versus his time at Arsenal are the players around him and we all know who is in charge
of making those decisions, the Grinch who stole soccer
Diplomatic relations between the two managers were called off when Benítez described Ferguson, in a list
of carefully prepared grievances, as being «the only manager in the English league who can not be punished» for
offences against referees and suggested the United manager was allowed to operate with impunity
by the Premier League and the FA.
So committing
offences to break up play
by our offensive players will go a long way in helping the defensive performance
of the team.
How a very tame kick - out got punished so severely but the multitude
of worse
offences by Chelsea players went unpunished was just criminal.
The Arsenal manager seemed to take
offence at our manager's celebrations, a situation which has reared its head this week following accusations
of over-celebration
by City players when they won the Manchester derby at Old Trafford on Sunday.
This is an incredibly difficult question to answer for a variety
of reasons, most importantly because over the years our once vaunted «beautiful» style
of play has become a shadow
of it's former self, only to be replaced
by a less than stellar «plug and play» mentality where players play out
of position and adjustments / substitutions are rarely forthcoming before the 75th minute... if you look at our current players, very few would make sense in the traditional Wengerian system... at present, we don't have the personnel to move the ball quickly from deep - lying position, efficient one touch midfielders that can make the necessary through balls or the disciplined and pacey forwards to stretch defences into wide positions, without the aid
of the backs coming up into the final 3rd, so that we can attack the defensive lanes in the same clinical fashion we did years ago... on this current squad, we have only 1 central defender on staf, Mustafi, who seems to have any prowess in the offensive zone or who can even pass two zones through so that we can advance play quickly out
of our own end (I have seen some inklings that suggest Holding might have some offensive qualities but too early to tell)... unfortunately Mustafi has a tendency to get himself in trouble when he gets overly aggressive on the ball... from our backs out wide, we've seen pace from the likes
of Bellerin and Gibbs and the spirited albeit offensively stunted play
of Monreal, but none
of these players possess the skill - set required in the offensive zone for the new Wenger scheme which requires deft touches, timely runs to the baseline and consistent crossing, especially when Giroud was playing and his ratio
of scored goals per clear chances was relatively low (better last year though)... obviously I like Bellerin's future prospects, as you can't teach pace, but I do worry that he regressed last season, which was obvious to Wenger because there was no way he would have used Ox as the right side wing - back so often knowing that Barcelona could come calling in the off - season, if he thought otherwise... as for our midfielders, not a single one, minus the more confident Xhaka I watched played for the Swiss national team a couple years ago, who truly makes sense under the traditional Wenger model... Ramsey holds onto the ball too long, gives the ball away cheaply far too often and abandons his defensive responsibilities on a regular basis (doesn't score enough recently to justify): that being said, I've always thought he does possess a little something special, unfortunately he thinks so too... Xhaka is a little too slow to ever boss the midfield and he tends to telegraph his one true strength, his long ball play: although I must admit he did get a bit better during some points in the latter part
of last season... it always made me wonder why whenever he played with Coq Wenger always seemed to play Francis in a more advanced role on the pitch... as for Coq, he is way too reckless at the wrong times and has exhibited little offensive prowess yet finds himself in and around the box far too often... let's face it Wenger was ready to throw him in the trash heap when injuries forced him to use Francis and then he had the nerve to act like this was all part
of a bigger Wenger constructed plan... he like Ramsey, Xhaka and Elneny don't offer the skills necessary to satisfy the quick transitory nature
of our old offensive scheme or the stout defensive mindset needed to protect the defensive zone so that our offensive players can remain aggressive in the final third... on the front end, we have Ozil, a player
of immense skill but stunted
by his physical demeanor that tends to offend, the fact that he's been played out
of position far too many times since arriving and that the players in front
of him, minus Sanchez, make little to no sense considering what he has to offer (especially Giroud); just think about the quick counter-attack
offence in Real or the space and protection he receives in the German National team's midfield, where teams couldn't afford to focus too heavily on one individual... this player was a passing «specialist» long before he arrived in North London, so only an arrogant or ignorant individual would try to reinvent the wheel and / or not surround such a talent with the necessary components... in regards to Ox, Walcott and Welbeck, although they all possess serious talents I see them in large part as headless chickens who are on the injury table too much, lack the necessary first - touch and / or lack the finishing flair to warrant their inclusion in a regular starting eleven; I would say that,
of the 3, Ox showed the most upside once we went to a back 3, but even he became a bit too consumed
by his pending contract talks before the season ended and that concerned me a bit... if I had to choose one
of those 3 players to stay on it would be Ox due to his potential as a plausible alternative to Bellerin in that wing - back position should we continue to use that formation... in Sanchez, we get one
of the most committed skill players we've seen on this squad for some years but that could all change soon, if it hasn't already
of course... strangely enough, even he doesn't make sense given the constructs
of the original Wenger offensive model because he holds onto the ball too long and he will give the ball up a little too often in the offensive zone... a fact that is largely forgotten due to his infectious energy and the fact that the numbers he has achieved seem to justify the means... finally, and in many ways most crucially, Giroud, there is nothing about this team or the offensive system that Wenger has traditionally employed that would even suggest such a player would make sense as a starter... too slow, too inefficient and way too easily dispossessed... once again, I think he has some special skills and, at times, has showed some world - class qualities but he's lack
of mobility is an albatross around the necks
of our
offence... so when you ask who would be our best starting 11, I don't have a clue because
of the 5 or 6 players that truly deserve a place in this side, 1 just arrived, 3 aren't under contract beyond 2018 and the other was just sold to Juve... man, this is theraputic because following this team is like an addiction to heroin without the benefits
i hate to be the bearer
of bad news but you really need to wake up if you dreaming, no
offence mate cos i for one will also be happy to see those names and even more in the squad but that potato head and the members
of the board who are driven
by the money that come into their pockets won't even dare spending so much to make the team contenders again
Fouls and misconduct are penalised as follows: Direct free kick A direct free kick is awarded to the opposing team if a player commits any
of the following seven
offences in a manner considered
by the referee to be careless, reckless or using excessive force: • kicks or attempts to kick an opponent • trips or attempts to trip an opponent • jumps at an opponent • charges an opponent • strikes or attempts to strike an opponent • pushes an opponent • tackles an opponent A direct free kick is also awarded to the opposing team if a player commits any
of the following three
offences: • holds an opponent • spits at an opponent • handles the ball deliberately (except for the goalkeeper within his own penalty area)
The Pelicans exploited a lack
of focus early
by the Warriors
offence, and built up the lead on the back
of some fun - but - unsustainably - hot shooting.Davis and Cousins delivered pretty much everything you wanted from them.
No matter how you slice it, you can't run an uptempo
offence with Giroud on the pitch and that means sideways soccer and an over-reliance on crosses into the box, thereby negating many
of the very reasons Lacazette was on your radar in the first place... we simply aren't clinical enough from wide positions to continue with that approach, which is why many fans have been clamoring for a viable alternative to Giroud for several years... once again this isn't an attack on Giroud, he clearly has some tangible skills, but his mere presence on the pitch greatly impacts your tactical options... Giroud's weaknesses are simply highlighted
by the way in which our
offence now moves in a more horizontal than vertical manner, which allows most teams ample time to regroup defensively before a scoring opportunity even arises... a player
of Ibra's or Benzema's ilk would have been far more effective as they had size, speed and the first touch capabilities required to for intricate link - up play... once again square peg in a round hole
Whilst the flag was certainly intended to cause
offence and stir up trouble, it is not a dangerous item, but UEFA president Platini believes that it indicates the possibility
of even more incendiary items being brought into stadiums
by drones:
who looks to be the main target, is that he plays in the SPL, which is just a terrible league (no
offence to any scots), for the only team
of any note (Celtic) who despite this are still only in 3rd (although with a game in hand), and completely dependent on Guidetti (who,
by the way, looks awesome, but is contracted to Man City) scoring to get them out
of trouble... my granny could do his job.
Arsenal's strikers have to be super efficient or world class or combination
of both these qualities — sorry but theo is short
of arsenal's usual high standard and is out shadowed
by harrry kane — im not used to spurs
offence outshining arsenal so ridding theo will change the team dynamic for the better.
Keeping Giroud on this squad with the promise
of substantial playing time... the offensive tactics
of this squad is way too indirect and is much more reflective
of a hold up play / cross in the box scheme that suits Giroud's skill - sets but can't continue if Wenger really wants Lacazette to be successful... without Sanchez on the pitch this
offence is a little bit like a headless chicken, passing sideways, providing relatively poor service to undersized players and sub-par finishing... this isn't to suggest that Arsenal can't perform without Alexis but this offensive scheme is antiquated and ill - advised, especially considering our personnel (poor man's Barca)... if Arsenal doesn't want to pay the price to get topnotch players so we can press high and play all out attack, we would be better served
by adopting a counterattack approach... unfortunately that would mean developing a far less skittish defensive group that could withstand the pressure and we all know that Wenger hasn't opted for that approach considering our defensive pickups in recent years and the lack
of a «boss» in the midfield
Arsenal were helped in parts
by the dismissal
of Palace star Jason Puncheon for a second bookable
offence in the 89th minute, and some could argue that they were lucky to open the new season with a win.