Civil investigation of fraud
Cautions under PACE
Commentary –
Indirect Tax Reporter ¶59-750
Contractual Disclosure Facility: admission of fraud
Commentary –
Indirect Tax Reporter ¶60-026
Formal disclosure reports
Commentary –
Indirect Tax Reporter ¶60-026
Generally
Commentary –
Tax Reporter ¶103-980
;
Tax Reporter ¶186-200
;
Tax Reporter ¶195-600
;
Tax Reporter ¶195-650
;
Indirect Tax Reporter ¶60-026
HMRC Guidance –
EM1350
Case Law –
Sharkey v Croos (HMIT)
Human rights issues
Commentary –
Indirect Tax Reporter ¶60-026
Identifying
Commentary –
Indirect Tax Reporter ¶59-750
Mitigation of penalty
Commentary –
Indirect Tax Reporter ¶60-026