Proceeds of Crime Act 2002 (POCA)
Authorised disclosure
Form and manner to be prescribed
Commentary –
Indirect Tax Reporter ¶60-875
Generally
Commentary –
Indirect Tax Reporter ¶60-875
Made before offence: seven-day notice period
Commentary –
Indirect Tax Reporter ¶60-875
Defences
Disclosure
Commentary –
Indirect Tax Reporter ¶60-875
Overseas conduct not lawful in country concerned
Commentary –
Indirect Tax Reporter ¶60-876
Definitions
Criminal conduct
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Criminal property
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Generally
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Money laundering
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Property
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Implications for tax advisers
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Money laundering offences
Acquiring, using or possessing criminal property
Commentary –
Indirect Tax Reporter ¶60-874
Being concerned in an arrangement
Commentary –
Indirect Tax Reporter ¶60-873
;
Indirect Tax Reporter ¶60-880
Concealment
Commentary –
Indirect Tax Reporter ¶60-872
Defences
Commentary –
Indirect Tax Reporter ¶60-875
;
Indirect Tax Reporter ¶60-876
Failure to report suspicion
Commentary –
Indirect Tax Reporter ¶60-877
;
Indirect Tax Reporter ¶60-880
Generally
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Penalties
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Those of major concern to tax advisers
Commentary –
Indirect Tax Reporter ¶60-880
Tipping-off
Commentary –
Indirect Tax Reporter ¶60-879
Nominated officer's role
Commentary –
Indirect Tax Reporter ¶60-878
Tax advisers
Being concerned in arrangements
Commentary –
Indirect Tax Reporter ¶60-880
Generally
Commentary –
Indirect Tax Reporter ¶60-880
Implications for
Commentary –
Indirect Tax Reporter ¶60-871
HMRC Guidance –
EM5105
Reporting suspicions
Commentary –
Indirect Tax Reporter ¶60-880