Cases for Prosecution

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:-

  • Where the offence falls into one of the main prosecution areas set out in HMRC’s prosecution policy (see below).
  • The taxpayer does not make a complete disclosure and is guilty of deceitful behaviour during the investigation and preparation of the report.

 

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.

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