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Serious Tax Fraud

 
Andrew Watt Director of Tax Investigations WJB Chiltern plc writes on the changes to the Hansard process post Gill and Gill
 
The decision in Gill and Gill [2003] STC 1229 in July 2003 irreversibly changed the practice of serious tax fraud investigation as it had existed for the previous 80 years — or did it?
 
In the wake of the Appeal Court's ruling despite regular 'steady as she goes' pleas from the likes of Clive Stevens Deputy Director of the Inland Revenue's Special Compliance Office (SCO) a substantial part of the legal and accounting professions forecast with varying degrees of gloom and foreboding huge changes in the 'Hansard' process. How did this all come about? How has life changed for taxpayers and...

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