Criminal prosecutions for tax fraud overview | Practical Law

Criminal prosecutions for tax fraud overview | Practical Law

This note provides an overview of the process of criminal prosecutions for tax fraud. It explains HMRC's criminal investigation powers and policy and its authorisation to use these powers under the Police and Criminal Evidence Act 1984.

Criminal prosecutions for tax fraud overview

Practical Law UK Practice Note 1-618-5501 (Approx. 12 pages)

Criminal prosecutions for tax fraud overview

MaintainedEngland, Wales
This note provides an overview of the process of criminal prosecutions for tax fraud. It explains HMRC's criminal investigation powers and policy and its authorisation to use these powers under the Police and Criminal Evidence Act 1984.