Market leading insight for tax experts
View online issue


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...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.