My client participated in a QC approved avoidance scheme and was being investigated by HMRC under the standard civil enquiry regime. The enquiry was escalated to a criminal investigation without warning and my client was invited to attend a voluntary interview under caution. The civil enquiry correspondence and the document bundle provided in advance of the interview indicate that HMRC considers my client to have been ‘reckless’. How can HMRC think this is fraudulent let alone that it should be considered a criminal prosecution?
Answer
There are two separate but related points that need to be considered in your client’s situation; but both require your client to obtain legal advice from an appropriately experienced solicitor....
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My client participated in a QC approved avoidance scheme and was being investigated by HMRC under the standard civil enquiry regime. The enquiry was escalated to a criminal investigation without warning and my client was invited to attend a voluntary interview under caution. The civil enquiry correspondence and the document bundle provided in advance of the interview indicate that HMRC considers my client to have been ‘reckless’. How can HMRC think this is fraudulent let alone that it should be considered a criminal prosecution?
Answer
There are two separate but related points that need to be considered in your client’s situation; but both require your client to obtain legal advice from an appropriately experienced solicitor....
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:
related points that need to be considered in your client’s situation; but both require your client to obtain legal advice from an appropriately experienced solicitor....
