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Beware the knock
KEY POINTS
- Dawn raids by HMRC have increased from 499 in 2010 to 1 563 in 2016.
- Legal professional privilege is a key issue when HMRC carries out a search.
- HMRC can seize anything for which a search has been authorised.
- Wide range of statutory powers in connection with a criminal investigation.
- Impact of the common reporting standard.
HMRC has been under pressure from politicians for some time to increase the number of criminal prosecutions for tax evasion. In September 2010 the chief secretary to the Treasury pledged to make funding available to HMRC for a fivefold rise in cases taken to court. Perhaps not surprisingly given these targets and the availability of additional funding HMRC increased the number of dawn raids it carried out from 499 in 2010...
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