Introduction

Readers may be wondering why a tax investigation specialist is introducing an edition of The Tax Journal which focuses on overseas investment and individuals coming to the UK. Recently I have been consulted on an unusually high number of Special Compliance Office (SCO) cases concerning cross-border issues or individuals of foreign origin. It is common knowledge that SCO is in the middle of an initiative under which relatively large sums are being spent on tackling tax evasion with a particular emphasis...