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Crime and punishment

11 July 2007
Issue: 4116 / Categories: Comment & Analysis , HMRC powers , Admin
PETER BINNING and ELLEN ZEISLER consider HMRC's recovery powers following a conviction for tax fraud.

Key points

  • The EU Convention on Extradition.
  • HMRC's confiscation orders and powers.
  • A review of recent cases.
  • Can profits as well as unpaid tax be confiscated?
  • The effect of the pre-charge restraint order.

CLIENTS FACING THE threat of prosecution for tax fraud are sometimes tempted to ask their advisers where in the world they can go to escape. The truth is that nowadays there are few if any places that are likely to be found acceptable. The powers of law enforcement authorities around the world are becoming more and more co-ordinated and streamlined when it comes to securing the extradition of suspects from one country to another. Recent changes in extradition law apply in most cases to the full range of criminal conduct including tax fraud and this article looks...

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