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FB 2007 — HMRC Investigation Powers

 
Neil Swift Assistant Solicitor in Peters & Peters' Fraud and Regulatory Department provides an overview of the proposed changes to HMRC's Investigation Powers contained in the Finance Bill 2007
 
The marriage of HM Customs & Excise and the Inland Revenue on 18 April 2005 brought together two agencies whose primary responsibility was the collection of government revenues. Each agency had as a secondary function enforcement in their respective spheres of competency using either civil means or in more heinous cases criminal investigation and prosecution. The responsibilities of each agency were different: in addition to policing the evasion of indirect taxes and duties Customs were responsible for investigating and prosecuting those involved in other serious crimes such as duty frauds and the importation of controlled drugs (and attendant money laundering)...

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