– see also Investigations; Penalties; Civil and criminal proceedings; Legal proceedings; Powers of seizure

Blackmail, bribery etc.

Commentary – Tax Reporter ¶217-500 ; Tax Reporter ¶708-430

Cautions

Commentary – Tax Reporter ¶195-700

Cheating the Revenue

Commentary – Tax Reporter ¶195-950

Confessions

Commentary – Tax Reporter ¶195-700

Crown Prosecution Service

– see Crown Prosecution Service (CPS)

Disclosure notices

Commentary – Tax Reporter ¶196-150

Disclosure of information

Legislation/Regulatory – PSA93 s. 158(6)

Evasion of tax, judicial review

Case Law – R v. Inland Revenue Commissioners, ex parte Mead and Cook. [1992] BTC 335

Evidence

Legislation/Regulatory – FA99 Sch. 18, para. 3

False statements, Scotland

Commentary – Tax Reporter ¶195-900

Fraudulent evasion of income tax

Commentary – Tax Reporter ¶195-800

Generally

Commentary – Tax Reporter ¶195-100

Hansard extract

Commentary – Tax Reporter ¶195-600

Interaction with

Commentary – Gordon on Tax Appeals 4.2.4

Investigations

On or after 1 September 2005

Commentary – Tax Reporter ¶195-650

Pre-1 September 2005

Commentary – Tax Reporter ¶195-600

List of offences

Commentary – Tax Reporter ¶196-180

Money laundering

Commentary – Tax Reporter ¶197-130

Prosecution policy

Commentary – Tax Reporter ¶195-600–Tax Reporter ¶195-700

Refusal to stay, judicial review

Case Law – R v. Inland Revenue Commissioners, ex parte Allen. [1997] BTC 487

Revenue and Customs Prosecution Office

Commentary – Tax Reporter ¶195-200

Right to silence

Commentary – Tax Reporter ¶195-700

Search warrants

Commentary – Tax Reporter ¶196-150

Secondary participation in offences

Commentary – Tax Reporter ¶196-170

Statutory offences of general application

Commentary – Tax Reporter ¶196-050
Case Law – Regina v. Patel

Tonnage tax training requirements

Commentary – Tax Reporter ¶791-300