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Tax Fraud

Continuing our series of basic informative articles Jonathan Levy Partner and Richard Cory Associate Director Berwin Leighton Paisner look at what constitutes tax fraud
What do we understand by tax evasion? The question has never been so important for advisers and their clients because with the merger of the Inland Revenue and Customs & Excise in 2005 there has been a seismic shift in the attitude and culture of the new organisation. Historically Customs & Excise — with their roots in the investigation of criminal offences for example in the area of drugs and excise fraud — have been much the more aggressive and investigation orientated organisation. By contrast the Inland Revenue had a softer reputation with the skill set traditionally focused and targeted on...

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