http://news.bbc.co.uk/1/hi/business/7156303.stm
This is reserved for cases where HMRC needs to send a strong deterrent message, or where the conduct involved is such that only a criminal sanction is appropriate.
Under any enquiry HMRC will charge the full amount of tax, and interest on the late paid tax.
It is possible that the first indication of a criminal prosecution might be a knock at the front door during breakfast.
The premises will be searched and it is possible that the person under investigation could be arrested and taken for interview under caution by the police.
Such cases include:
where the individual holds a position of trust or responsibility
second offenders
disguised employees (IR35)
deliberate concealment and cases involving false or forged documents.
Those cases may be prosecuted with a view to a jail sentence rather than the imposition of a civil penalty.
This is reserved for cases where HMRC needs to send a strong deterrent message, or where the conduct involved is such that only a criminal sanction is appropriate.
Under any enquiry HMRC will charge the full amount of tax, and interest on the late paid tax.
It is possible that the first indication of a criminal prosecution might be a knock at the front door during breakfast.
The premises will be searched and it is possible that the person under investigation could be arrested and taken for interview under caution by the police.
Such cases include:
where the individual holds a position of trust or responsibility
second offenders
disguised employees (IR35)
deliberate concealment and cases involving false or forged documents.
Those cases may be prosecuted with a view to a jail sentence rather than the imposition of a civil penalty.
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