Andrew Watt Director of Practice Tax Investigations Chiltern plc discusses the new Code governing the civil investigation of tax fraud
The merger in April of this year of the Inland Revenue (IR) and HM Customs & Excise (C&E) has brought about a significant change in the investigation of suspected serious tax fraud. With effect from 1 September 2005 following consultation with the relevant professional bodies HM Revenue & Customs (HMRC) has introduced a new code governing the civil investigation of fraud which replaces the former IR's 'Hansard' and C&E's civil evasion procedures. Apart from the investigation of suspected evasion at ports and airports the new code will encompass all direct and indirect taxes in one investigation.
It is not difficult to discern why this change...
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:
Andrew Watt Director of Practice Tax Investigations Chiltern plc discusses the new Code governing the civil investigation of tax fraud
The merger in April of this year of the Inland Revenue (IR) and HM Customs & Excise (C&E) has brought about a significant change in the investigation of suspected serious tax fraud. With effect from 1 September 2005 following consultation with the relevant professional bodies HM Revenue & Customs (HMRC) has introduced a new code governing the civil investigation of fraud which replaces the former IR's 'Hansard' and C&E's civil evasion procedures. Apart from the investigation of suspected evasion at ports and airports the new code will encompass all direct and indirect taxes in one investigation.
It is not difficult to discern why this change...
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:
