Cautions under PACE

Commentary – VAT Reporter ¶59-750

Contractual Disclosure Facility: admission of fraud

Commentary – VAT Reporter ¶60-026

Formal disclosure reports

Commentary – VAT Reporter ¶60-026

Generally

Commentary – Tax Reporter ¶103-980 ; Tax Reporter ¶186-200 ; Tax Reporter ¶195-600 ; Tax Reporter ¶195-650 ; VAT Reporter ¶60-026
HMRC Guidance – EM1350
Case Law – Sharkey v Croos (HMIT)

Human rights issues

Commentary – VAT Reporter ¶60-026

Identifying

Commentary – VAT Reporter ¶59-750

Mitigation of penalty

Commentary – VAT Reporter ¶60-026