Tori Magill (Pinsent Masons) considers whether recklessness in relation to an approved avoidance scheme can be deemed criminally culpable.
Question
My client participated in a QC approved avoidance scheme and was being investigated by HMRC under the standard civil enquiry regime. The enquiry was escalated to a criminal investigation without warning and my client was invited to attend a voluntary interview under caution. The civil enquiry correspondence and the document bundle provided in advance of the interview indicate that HMRC considers my client to have been ‘reckless’. How can HMRC think this is fraudulent let alone that it should be considered a criminal prosecution?
Answer
There are two separate but related points that need to be...
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Tori Magill (Pinsent Masons) considers whether recklessness in relation to an approved avoidance scheme can be deemed criminally culpable.
Question
My client participated in a QC approved avoidance scheme and was being investigated by HMRC under the standard civil enquiry regime. The enquiry was escalated to a criminal investigation without warning and my client was invited to attend a voluntary interview under caution. The civil enquiry correspondence and the document bundle provided in advance of the interview indicate that HMRC considers my client to have been ‘reckless’. How can HMRC think this is fraudulent let alone that it should be considered a criminal prosecution?
Answer
There are two separate but related points that need to be...
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related points that need to be...
