Legal News & Expert Insights

Further to our article posted to this website on 8 July 2022 entitled Police, Crime, Sentencing and Courts Act 2022 (‘the Act’) Helen Holder of Kangs Solicitors now considers section 3 of the Act, known as Harper’s Law, which commenced on 28 June 2022.

Whilst HMRC enjoys total discretion as to whether or not to pursue a criminal prosecution in circumstances considered appropriate, it may, alternatively, pursue an investigation using Code of Practice 9 (‘COP9’). The service of a COP9 letter provides the recipient with the opportunity to make a complete disclosure of all the activity, deliberate or otherwise, that has led to the suspicion of tax irregularities. Should HMRC thereafter consider that the recipient of the COP9 letter has failed to make full and accurate disclosure, criminal proceedings may then be commenced. John Veale of Kangs Solicitors outlines the COP9 procedure.

In circumstances where HMRC considers that a taxpayer is failing to provide appropriate co-operation by way of information or documentation, Schedule 36 of the Finance Act 2008 provides for the issue of a formal legal notice, commonly known as an ‘Information Notice’. Such Information Notice requires a taxpayer to provide information or to produce a document when reasonably required by HMRC for the purpose of checking the taxpayer’s tax position. John Veale of Kangs Solicitors comments upon the operation of such Notices.

Kangs Solicitors has been instructed to defend a client who has received an Application to vary the ‘available amount’ set out within the Confiscation Order imposed upon him under  the Proceeds Of Crime Act 2002 (‘POCA’) at the Crown Court. In previous articles posted to this website on many occasions, we have set out in considerable detail […]

A Code of Practice 8 investigation (‘COP8 Investigation’) is commenced where HMRC believes an organisation or business may have deliberately taken part in a tax avoidance or arrangement scheme with the deliberate attempt to pay less than the correct amount or take advantage of a scheme or device to reduce a tax liability. HMRC Fraud Investigation Service (‘FIS’) […]

The Police, Crime, Sentencing and Courts Act 2022 (‘the Act’) provides for a number of provisions which will come into force throughout this year. The measures in the Act are directed to protect citizens and communities and ensure that they can conduct their daily lives peacefully and without unnecessary interference. In this and subsequent articles, Helen Holder of Kangs Solicitors will outline some of the changes under the Act.