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In the second of a two-part article James Bullock Partner McGrigors and Jonathan Fisher QC 18 Red Lion Court discuss the relevance to Tax Investigations of Disclosure Notices under SOCPA
In Part 1 of this article (The Tax Journal 27 June 2005 Issue 795) we considered the provisions in the Serious Organised Crime and Police Act 2005 (SOCPA) that confer sweeping new powers on the Director of Revenue and Customs Prosecutions to issue 'Disclosure Notices' in cases where it is suspected that serious revenue fraud is involved. It is worth remembering that these provisions are expected to be brought into force by Statutory Instrument not later that 1 April 2006. The law that provides for the regime is already on the statute book. In this...

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