Alleged carousel fraudster

Assessment, 20-year time limit


Civil investigation of

Civil investigation procedures

Combating, exchange of information

Commissioners' misdirection, Revenue's burden to prove

Confiscation order

Criminal investigations, order for delivery of documents

Domicile, misdirection

Entry, search and arrest, commissioner's powers

Evasion of SDLT

Falsification of documents


Hansard procedure

Increase in business profits, attributable to lottery winnings

Information powers

Inheritance tax, recovery proceedings


Offence of

Offence of a serious nature, search warrants

Penalties for offences

Penalty for transactions connected with VAT

Powers in relation to documents

Prosecution and penalties

Refusal to stay criminal proceedings, judicial review

Specified anti-fraud organisations

Statutory adoption pay and statutory paternity pay

Statutory maternity pay and statutory sick pay

Sub-contractors in construction industry, exemption certificates

Value added tax



Missing trader fraud