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SOCPA

 
Jonathan Fisher QC 18 Red Lion Court and James Bullock Partner Tax Litigation McGrigors discuss the Disclosure Notices in Tax Investigations under the Serious Organised Crime and Police Act 2005
 
Sweeping new investigation powers contained in the Serious Organised Crime and Police Act 2005 (SOCPA) are on the current timetable expected to be implemented on 1 April 2006. Although the new legislation was enacted primarily to establish the Serious Organised Crime Agency for the purpose of preventing and detecting serious organised crime Part 2 of the Act confers wide new powers on the Director of Revenue and Customs Prosecutions (RCPO) to issue a 'disclosure notice' in cases where it is suspected that serious revenue fraud is involved. Search and seizure warrants may also be...
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