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The enforcement process
Key points
- HMRC’s increasing use of alternative methods to recover tax and penalties in cases of fraudulent or illegal activity.
- If tax loss is increasing why does HMRC seem to be prosecuting less?
- Decisions to prosecute may take account of cost time and litigation risk.
- The advantages to HMRC of a civil approach.
- The importance of disclosure and the right not to self-incriminate.
- Defend and protect the client’s rights.
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...
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