James Bullock of McGrigors LLP and Paul Roberts of Grant Thornton LLP write an open letter to HMRC to ask it to reconsider its procedure for clearance of potential prosecution cases into Code 9
Dear Inspector
We write to highlight a particular issue that has been a cause for concern for tax investigations practitioners and perhaps more particularly for their clients for some time. The issue is the length of time that it takes to obtain confirmation of the application of Code of Practice 9 Civil Investigation of Fraud (CIF) procedures in circumstances where criminal prosecution by HMRC will generally be considered.
HMRC's Criminal Investigation Policy states as follows:
'It is HMRC's policy to deal with fraud by use of the cost-effective Civil...
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James Bullock of McGrigors LLP and Paul Roberts of Grant Thornton LLP write an open letter to HMRC to ask it to reconsider its procedure for clearance of potential prosecution cases into Code 9
Dear Inspector
We write to highlight a particular issue that has been a cause for concern for tax investigations practitioners and perhaps more particularly for their clients for some time. The issue is the length of time that it takes to obtain confirmation of the application of Code of Practice 9 Civil Investigation of Fraud (CIF) procedures in circumstances where criminal prosecution by HMRC will generally be considered.
HMRC's Criminal Investigation Policy states as follows:
'It is HMRC's policy to deal with fraud by use of the cost-effective Civil...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
