Hansard R.I.P.

CHRIS OATES and ED DWAN review HMRC's new approach to investigating suspected cases of serious tax fraud.

BACK IN 2003 a series of articles were published in Taxation concerning significant developments in the operation of investigations involving suspected serious fraud (Code of Practice 9 commonly referred to as 'Hansard' cases). Now thanks to the merger of the Inland Revenue and Customs & Excise it's all change again. For direct tax investigation cases registered on or after 1 September 2005 the basis has been moved from a criminal process to a civil one with a number of significant ramifications. This article sets out the detail of the key changes together with some comments on the likely implications for clients practitioners and HMRC.

Hansard — a historical perspective

The Hansard process has a long and we believe largely distinguished career as an effective...