Search, Seizure, Arrest - A Guide to Criminal Tax Investigations
Criminal tax investigations are on the rise. The government has committed to increasing funding to HMRC by a total of over £60 million by 2021 to allow HMRC to step up criminal investigations into serious and complex tax crime, particularly focusing on wealthy individuals and corporations, with the aim of raising £600 million by the end of the Parliament.
This course gives advisers a ‘heads up’ of the key areas of HMRC criminal investigations and litigation and a guide on how best to advise your client.
What You Will Learn
This course will cover the following:
- The difference between tax evasion and tax avoidance
- The main tax offences and how they work
- How HMRC works with the CPS to investigate and prosecute tax evasion
- HMRC’s criminal investigation policy
- The ‘dawn raid’ - HMRC search and seizure operations
- Arrest - lawful or unlawful?
- Interviews under caution at the police station
- After the raid - getting to the bottom of HMRC’s case and challenging the search warrants
- To charge or not to charge? How the CPS decides which cases to prosecute
- Going to court - either way or triable on indictment?
- Pre-trial skirmishing - challenging the prosecution in key areas
- The trial - offence and defence
- Sentencing and mitigation
- Appeals against guilty verdicts
- After the trial - confiscation orders
- Practical points - how best can you help your client?
9:30am - 5:15pm
Please let us know if you wish to be notified when new dates are added for this programme