Criminal fraud
Alternative penalty
Being knowingly concerned in
Accountant
Generally
Cases
Case unsuitable for trial by magistrates
Counterfeit goods, scope of VAT
HMRC's observations
Meaning of evasion, payment not made on due date
Restraint orders
Cheating the Revenue
Commission of offences
Compliance task force
Compounding offences
HMRC's policy
HMRC's powers
Conduct involving commission of offence
Consistent powers in UK for investigations
Criminal investigation policy
Criminal Taxes Unit
Directors, personal liability for penalty
Gaming machines
Generally
HMRC's observations
HMRC's policy on compounding offences
HMRC's powers
Application to VAT offences
Compounding offences
Generally
Meaning of evasion
Mode of trial
No tax due
Official policy on criminal prosecution after 31 August 2000
One or more offences
Overseas supplier with UK fulfilment house
Penalty
Assessment
Director's personal liability
Generally
Level on standard scale
Production of false documents/statements
Statutory maximum fine: £5,000
Possession/dealing with VAT evaded goods
Production of false documents/statements
Generally
Penalty
Prosecution
Repayment of input tax
Restraint order
Revenue and Customs Prosecutions Office (RCPO)
Single person conspiracy
Supply of anabolic steroids
Supply of counterfeit goods
Surveillance powers
Tax evasion
Corporate offence
Treasury guidance
Tax unlawful supplies