000 01122cab a22002535a 4500
001 L144249
008 080707e20080619xxk f 000 0 eng d
035 _a(Sirsi) u144249
041 0 _aeng
100 1 _aLevy, Jonathan
245 0 0 _aNot a civil affair
260 _c2008
490 _aTaxation
_v161(4161) 19 June 2008, 655-656(21)
520 _aDiscusses 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.
590 _aKA
650 2 4 _aFINANCE ACT 2007
650 2 4 _aFRAUD
650 2 4 _aCIVIL INVESTIGATION OF FRAUD(CIF) PROCEDURE
650 2 4 _aCODE OF PRACTICE 9
650 2 4 _aR V CUNNINGHAM, CHARLTON, WHEELER AND KITCHEN
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-ACQUISITION AND DISPOSAL OF PROPERTY
942 _n0
999 _c80399
_d80399