Those seeking the grant of search warrants must provide full and complete disclosure to the issuing judge. The Golfrate Property Management case confirms this, as Adam Craggs (RPC) reports.
In September 2010 the chief secretary to the Treasury announced plans to tackle non-compliance in the tax system over the Spending Review period (April 2011 to April 2015) (see the HM Treasury press release published on 20 September 2010). The chief secretary said amongst other things that funding would be available for a more robust criminal deterrent against tax evasion and that HMRC would increase the number of criminal prosecutions fivefold over this period.
Given such pronouncements HMRC is clearly under pressure to increase the number of prosecutions for tax evasion. It is perhaps not surprising therefore that on 13 October 2014...
