Not a civil affair
Levy, Jonathan
Not a civil affair - 2008 - Taxation 161(4161) 19 June 2008, 655-656(21) .
Discusses fraud, including the differences between civil and criminal fraud. Considers: who is responsible for investigating fraud; definition of fraud; cases dealt with by the Special Civil Investigations office and the investigative procedure; the interview follow-up report; penalties. Stresses the importance of the post-interview report. Cautions that advisers should proceed carefully as dishonesty may be prosecuted.
FINANCE ACT 2007
FRAUD
CIVIL INVESTIGATION OF FRAUD(CIF) PROCEDURE
CODE OF PRACTICE 9
R V CUNNINGHAM, CHARLTON, WHEELER AND KITCHEN
England and Wales--1543-
Not a civil affair - 2008 - Taxation 161(4161) 19 June 2008, 655-656(21) .
Discusses fraud, including the differences between civil and criminal fraud. Considers: who is responsible for investigating fraud; definition of fraud; cases dealt with by the Special Civil Investigations office and the investigative procedure; the interview follow-up report; penalties. Stresses the importance of the post-interview report. Cautions that advisers should proceed carefully as dishonesty may be prosecuted.
FINANCE ACT 2007
FRAUD
CIVIL INVESTIGATION OF FRAUD(CIF) PROCEDURE
CODE OF PRACTICE 9
R V CUNNINGHAM, CHARLTON, WHEELER AND KITCHEN
England and Wales--1543-