– see also Carousel fraud (Missing trader intra-Community); Civil fraud; Criminal fraud; Fraudulent supplies; Illegal supplies

Alleged carousel fraudster

Case Law – Sandhu v Revenue and Customs Commissioners [2017] BVC 5

Assessment, 20-year time limit

Commentary – Indirect Tax Reporter ¶58-005

Assessments

Case Law – Verdon v. Honour (H.M. Inspector of Taxes). [1988] BTC 431

Civil investigation of

Commentary – Tax Reporter ¶195-600 ; Tax Reporter ¶195-650

Civil investigation procedures

Legislation/Regulatory – TB10/05-5

Combating, exchange of information

– see Exchange of information between tax authorities

Commissioners' misdirection, Revenue's burden to prove

Case Law – Brady (H.M. Inspector of Taxes) v. Group Lotus Car Companies plc & Anor. [1987] BTC 480 ; Brady (H.M. Inspector of Taxes) v. Group Lotus Car Companies plc & Anor. [1987] BTC 95

Confiscation order

Case Law – Inland Revenue Commissioners v Piacentini & Anor. [2003] BTC 238 ; R v Foggon. [2003] BTC 247

Criminal investigations, order for delivery of documents

Legislation/Regulatory – SI 2000/2875 ; TMA70 s. 20BA, Sch. 1AA

Domicile, misdirection

Case Law – R v Gill & Anor. [2003] BTC 404

Entry, search and arrest, commissioner's powers

Legislation/Regulatory – FA94 Sch. 7, para. 4

Evasion of SDLT

Commentary – Stamp Taxes Reporter ¶100-310

Falsification of documents

Commentary – Stamp Taxes Reporter ¶100-305

Generally

Commentary – Tax Reporter ¶1042-900

Hansard procedure

Commentary – Tax Reporter ¶195-600
Legislation/Regulatory – TB12/02-1
Case Law – Cooksey & Anor [2009] TC 00221 ; R v Gill & Anor. [2003] BTC 404

Increase in business profits, attributable to lottery winnings

Case Law – Fon Teen Kission v. Commissioner of Income Tax (Mauritius). [1989] BTC 26

Information powers

Legislation/Regulatory – SSAA92 s. 109B, 109BA

Inheritance tax, recovery proceedings

Commentary – Quick Overview ¶1980

Investigations

– see Investigations

Offence of

Legislation/Regulatory – TCA2002 s. 35

Offence of a serious nature, search warrants

Case Law – R (on the application of Paul Da Costa & Co & Anor) v Thames Magistrates' Court & Anor [2003] BVC 3

Penalties for offences

Legislation/Regulatory – FA84 s. 116(2)

Penalty for transactions connected with VAT

Legislation/Regulatory – F(No. 2)A2017 s. 68

Powers in relation to documents

Legislation/Regulatory – TCA2002 s. 36

Prosecution and penalties

Legislation/Regulatory – TCA2002 s. 35

Refusal to stay criminal proceedings, judicial review

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

Specified anti-fraud organisations

Legislation/Regulatory – SI 2008/2353

Statutory adoption pay and statutory paternity pay

Legislation/Regulatory – EA2002 s. 12

Statutory maternity pay and statutory sick pay

Legislation/Regulatory – SSAA92 s. 113B

Sub-contractors in construction industry, exemption certificates

Case Law – Brady v. Inland Revenue Commissioners. [1988] BTC 386

Value added tax

Civil

Commentary – Quick Overview ¶72160

Criminal

Commentary – Quick Overview ¶72150

Missing trader fraud

Commentary – Quick Overview ¶72150