Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

No favouritism!

14 July 2005 / Phil Berwick
Issue: 4016 / Categories: Comment & Analysis

PHIL BERWICK considers HMRC's prosecution policy in the light of recent cases.

WHAT DO A chartered accountant, a photographer and a company director have in common? The answer is they have all been prosecuted by the Inland Revenue within the last 12 months.

PHIL BERWICK considers HMRC's prosecution policy in the light of recent cases.

WHAT DO A chartered accountant a photographer and a company director have in common? The answer is they have all been prosecuted by the Inland Revenue within the last 12 months.
The chartered accountant Mr Lewis was sentenced to 12 months' imprisonment after pleading guilty to eight counts of cheating the public revenue. Mr Lewis had failed to pay over to the Inland Revenue PAYE tax and National Insurance contributions deducted from payments made to his staff. He had also failed to submit self-assessment tax returns of his profits as an accountant. The total amount evaded including interest amounted to £200 000.
The photographer Mr A Hirani was jailed for three years after being found guilty of cheating the Inland Revenue. Mr Hirani had failed to notify the Revenue that...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon