Meeting points

29 November 2006 / John T Newth

Issue: 4086 / Categories: Events , HMRC powers

Tolley's Practical Tax Investigations conference, 31 October 2006. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT.

Speakers quoted:
Daniel Dover BDO Stoy Hayward
Simon Airey DLA Piper
Andy Sharp Rathbones
Hartley Foster DLA Piper
Lesley Sadler Deloitte
Will Heard Shaw and Co

New CIF procedure

Daniel Dover highlighted the new Civil Investigation of Fraud (CIF) procedure. This applies from 1 September 2005 and HMRC cannot prosecute for the fraud that is the subject of that investigation. As previously a taxpayer is given the opportunity to come clean and the only basis for potential prosecution lies with providing materially false statements or documents 'with intent to deceive'.

CIF enquiry process

Daniel Dover highlighted that the new CIF enquiry process was similar to the Hansard procedure prior to the Gill and Gill case. There is an opening meeting at which attendance is voluntary. Formal questions are posed by HMRC inspectors (five for direct tax and four for indirect...

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Meeting points

29 November 2006 / John T Newth

Tolley's Practical Tax Investigations conference, 31 October 2006. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT.

Speakers quoted:
Daniel Dover BDO Stoy Hayward
Simon Airey DLA Piper
Andy Sharp Rathbones
Hartley Foster DLA Piper
Lesley Sadler Deloitte
Will Heard Shaw and Co