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To Disclose Or Not To Disclose

 
Will Heard www.specialtax.co.uk considers whether the Inland Revenue pays sufficient attention to the human element involved in the decision whether or not to disclose major tax irregularities
 
Aileen Barry and Craig Thomson's article about data mining in 'Big Brother's Information Mountain' in The Tax Journal 1 March 2004 Issue 730 left us with a thought that must have occurred to many an 'officer in charge' in local tax districts juggling finite resources with the Treasury's seemingly infinite capacity to demand more from less. Is the Revenue about to hit an information mother lode as it mines the seamier side of offshore tax havens using information refining techniques that will quickly convert mother lode into overload unless tax evaders are encouraged to dig themselves out of their...

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