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Outside the wall

13 July 2010 / Joseph Howard
Issue: 4263 / Categories: Comment & Analysis , COP 9 , POCA 2002 , Admin
JOSEPH HOWARD examines the arsenal of criminal charges that HMRC can deploy against taxpayers and their advisers


  • Does an increasingly complex tax system mean more likelihood of tax evasion charges?
  • Code of Practice 9 investigations compared to criminal prosecutions.
  • The different types of criminal charges.
  • The overlap between offences and POCA 2002.
  • Extra care should be taken when using avoidance schemes.

As if taxpayers and their advisers did not have enough to worry about with simply getting HMRC and the courts to apply the correct tax treatment to their affairs they have the remote but ever-present worry that sometimes when things go badly wrong HMRC will resort to the ultimate sanction: bringing a criminal prosecution potentially resulting in a prison sentence. A convict appears to have escaped from his prison cell

Most taxpayers and...

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