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SOCPA Disclosure Notices

James Bullock and Jason Collins take a look at the HMRC guidance applying to the exercise of the new 'SOCPA' powers

 
James Bullock and Jason Collins take a look at the HMRC guidance applying to the exercise of the new 'SOCPA' powers
 
On 19 July 2006 the Paymaster General issued a Written Ministerial Statement announcing that 'The Attorney General and I agree that the powers contained in Part 2 of the Serious Organised Crime and Police Act 2005 [SOCPA] are now available for use by RCPO [the Revenue and Customs Prosecutions Office] in respect of tax offences.' The text of the full statement was reported in The Tax Journal Issue 848 31 July 2006.
 
The timing of the announcement took many practitioners by surprise even though SOCPA...

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