In most cases the taxpayer will not be prosecuted. Nevertheless, there are some cases where prosecution will always be considered and criminal proceedings will be taken unless the evidence is considered by the Board’s solicitor not to be up to the standard required by the criminal courts. This will be the case:-
It should be noted that HMRC now give more publicity to prosecution cases. They have stated that they see their policy of selective prosecution cases. They have stated that they see their policy of selective prosecution as an important part of their strategy to deter fraud and evasion. As part of the wider publicity for this strategy, details of prosecutions are regularly published in both press releases and Tax Bulletin.