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JONATHAN LEVY and JANE BAILEY explain how to hit back at HMRC tax raids
KEY POINTS
- Unwanted tax raids.
- Filing a claim.
- Pursuing the claim.
- Compensation with the courts and legal rights.
- Misfeasance in public office.
To exercise their statutory obligation to collect tax it is necessary for HMRC to be endowed with certain powers that can be utilised when there is reason to suspect serious fraud in relation to tax.
These are contained in the Police and Criminal Evidence Act 1984 (PACE) and the Serious Organised Crime and Police Act 2005 (SOCPA). Such powers enable HMRC to enter and search premises; seize items such as computers (PACE 1984 Sch 1 s 8) and require persons to hand over relevant material which could be of substantial value...
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