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HMRC’s use of criminal prosecution for fraud or illegal activity

02 June 2020 / Ian Whitehurst
Issue: 4746 / Categories: Comment & Analysis
21744
The enforcement process

As is often quoted one of the constants in our lives is taxation and we could perhaps add to the usual list that another is people wishing to avoid or evade paying it. However perhaps I should say also at the outset that this article does not address the various legitimate avoidance schemes developed and marketed to allow people to limit their tax exposure. Instead the focus is on HMRC’s increasing use of alternative methods of enforcing the payment of tax and associated penalties when it believes fraudulent or illegal activity has taken place. Just because it says so does not mean it to be true of course.

Relevant statistics

Fraud is one of the key growth areas of our ever increasingly digital economy whether committed by individuals companies or organised crime groups (OCGs) and in the...

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