Investigations

The latest debate over the proposed extension to Revenue powers

Why HMRC reduced taxpayers’ options during civil investigations of fraud

Taxpayers facing a code of practice 9 (COP9) investigation will no longer be able to take the denial route, after HMRC withdrew the option.

Fraud suspects offered the chance to make a full disclosure previously had three options:

A view of the tenth and last Finance Bill debate sitting

HMRC are not making best use of suspicious activity reports

Half-term report on two offshore initiatives

Make sure HMRC’s search warrants are precise and intelligible

HMRC could miss prosections target for evasion, warns law firm

HMRC’s clampdown on tax dodging marked a new high during 2013/14, official statistics show.

An parallelled £23.9bn – raised in addition to revenue collected from compliant taxpayers – was £3.2bn more than in the previous 12 months, and almost £1bn above the target set at last year’s autumn statement.

RD Utilities Ltd (TC3440)

R (on the application of Derrin Brother Properties Ltd) v CRC, Queen’s Bench Division of the High Court

J R Swanston (TC3350)