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INVESTIGATIONS


Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August

In the first of a short series of articles on aggressive HMRC investigations, Tony Woodcock, and Tepo Din, of Stephenson Harwood, look at the practical steps that can be taken to prepare for a raid by HMRC

Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds

Steve Hickman, Head of Compliance Strategy, HMRC, looks at the role civil sanctions play in the UK and highlights some significant recent changes to them

Jason Collins and Joseph Howard, of McGrigors LLP, give their views on privilege in the light of the new Regulations

Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations network discuss the rights and powers of the taxpayer involved in an enquiry or other HMRC 'intervention'

The Tax Journal is delighted to resume our 'Tax Publications'. This week we cover books published between March 2009 and September 2009.

Chris Oates, Partner, Ernst & Young, and Rob Brockwell, Senior Manager, Ernst & Young, discuss the impact of the decision to launch two disclosure facilities with different terms and deadlines

Richard Las, Head of HMRC's Organised Crime Strategy, describes how the tax system has been targeted by organised criminals

Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's Tax Investigations network discuss an apparent change of HMRC policy on closing enquiries

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