HMRC criminal investigation powers | Practical Law

HMRC criminal investigation powers | Practical Law

An overview of the powers that HMRC may use to investigate suspected tax fraud. It covers search warrants (and seizure powers) under the Police and Criminal Evidence Act 1984 (PACE 1984); document production orders; and investigatory powers under the Serious Organised Crime and Police Act 2005 (SOCPA 2005).

HMRC criminal investigation powers

Practical Law UK Practice Note Overview 3-379-0347 (Approx. 14 pages)

HMRC criminal investigation powers

MaintainedEngland, Wales
An overview of the powers that HMRC may use to investigate suspected tax fraud. It covers search warrants (and seizure powers) under the Police and Criminal Evidence Act 1984 (PACE 1984); document production orders; and investigatory powers under the Serious Organised Crime and Police Act 2005 (SOCPA 2005).