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?
Please let us know if you wish to be notified.
Please let us know if you wish to be notified when new dates are added for this programme