Richard Clarke Director Tax Investigations practice PricewaterhouseCoopers looks at recent events in the world of tax investigations
The end of the Hansard approach?
One consequence of the creation of HM Revenue & Customs (HMRC) has been the urgent need to unify the approach of the two merged departments to cases of suspected serious fraud where prosecution is not contemplated at the outset. The Inland Revenue previously applied the Hansard approach which involved some features used in criminal prosecutions including issuing a caution and taping interviews. Customs & Excise used entirely non-criminal procedures.
Following a brief period of consultation HMRC has announced that from 1 September 2005 investigations for both direct...
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Richard Clarke Director Tax Investigations practice PricewaterhouseCoopers looks at recent events in the world of tax investigations
The end of the Hansard approach?
One consequence of the creation of HM Revenue & Customs (HMRC) has been the urgent need to unify the approach of the two merged departments to cases of suspected serious fraud where prosecution is not contemplated at the outset. The Inland Revenue previously applied the Hansard approach which involved some features used in criminal prosecutions including issuing a caution and taping interviews. Customs & Excise used entirely non-criminal procedures.
Following a brief period of consultation HMRC has announced that from 1 September 2005 investigations for both direct...
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:
