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Tax Investigations Update

Richard Clarke tax director at PricewaterhouseCoopers LLP explores the establishment of the new local compliance offices HMRC interventions and the new internal guidance for staff
Civil Investigation of Fraud (CIF)
HMRC has almost finalised the establishment of the new local compliance offices which will operate the CIF procedures. This will mean that for the first time local inspectors will be responsible for investigating cases of serious tax fraud under Code of Practice 9 (CoP9).
Such cases were formerly the preserve of Serious Civil Investigations (SCI) but indications are that HMRC's current emphasis on perceived tax avoidance and the fall-out from the tax avoidance disclosure regime has meant that SCI's resources have been increasingly directed...
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