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How advisers can help their clients in criminal investigations and prosecutions.
KEY POINTS
- Immediate action must be taken on notification of an HMRC dawn raid.
- HMRC must comply with the requirements of the Police and Criminal Evidence Act 1984.
- Cases may be tried before the magistrates court or the crown court.
- A defence may be based on the amount of tax concerned or the defendant’s intentions.
- HMRC are likely to seek a confi scation order in the event of a successful conviction.
It is early in the morning. Our intrepid tax adviser is sipping a cup of coffee anticipating the day ahead when their mobile rings. They answer and recognise the voice of a panic-stricken client at the other end saying that he has opened the door to a group of men and women in bomber...
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