David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
HMRC’s criminal investigation policy makes it clear that it will tackle tax fraud by civil investigation procedures wherever possible with criminal investigations reserved for the most egregious of offending. It is therefore highly unusual for an appellant in the tax tribunal to argue his case is so serious it should only be dealt with by way of a criminal investigation. However that is exactly what happened in the Upper Tribunal case of L Hackett v HMRC [2020] UKUT 212 (TCC).
The Hackett case
In 2016 Mr Lindsay Hackett (LH) the sole director of a company called Intekx Ltd (Intekx) appealed to the First-tier Tribunal (FTT) against the decision of HMRC to issue him with a personal liability notice (PLN) in the sum of £12 833...
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David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
HMRC’s criminal investigation policy makes it clear that it will tackle tax fraud by civil investigation procedures wherever possible with criminal investigations reserved for the most egregious of offending. It is therefore highly unusual for an appellant in the tax tribunal to argue his case is so serious it should only be dealt with by way of a criminal investigation. However that is exactly what happened in the Upper Tribunal case of L Hackett v HMRC [2020] UKUT 212 (TCC).
The Hackett case
In 2016 Mr Lindsay Hackett (LH) the sole director of a company called Intekx Ltd (Intekx) appealed to the First-tier Tribunal (FTT) against the decision of HMRC to issue him with a personal liability notice (PLN) in the sum of £12 833...
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:
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