Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
This article considers some of the differences arising in prosecutions for tax offences depending upon whether the prosecution is brought north or south of the border with Scotland and focuses in particular on the ability of HM Revenue & Customs (HMRC) to choose the place of prosecution in certain cases.
The criminal courts
Cheating the public revenue is the principal offence charged by HMRC in England and Wales....
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Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
This article considers some of the differences arising in prosecutions for tax offences depending upon whether the prosecution is brought north or south of the border with Scotland and focuses in particular on the ability of HM Revenue & Customs (HMRC) to choose the place of prosecution in certain cases.
The criminal courts
Cheating the public revenue is the principal offence charged by HMRC in England and Wales....
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:
