Michael Paulin (1 Crown Office Row) considers the impact of HMRC’s broader view of tax fraud in its updated COP 9.
The arrival on the doorstep of a brown envelope with a Code of Practice 9 (COP 9) letter therein has the tendency to raise the reasonable taxpayer’s heartbeat. HMRC’s statement of suspicion that a taxpayer has committed tax fraud can cause both consternation and an anxious tendency to find solace in expensive but ultimately ineffective quarters.
Tax fraud
‘Tax fraud’ finds a place in both the common law and across a range of statutory enactments. For example:
‘Cheating the public revenue’ is a common law offence. (In the not too distant past the former Tottenham FC manager Harry Redknapp was unanimously acquitted of this charge in relation...
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Michael Paulin (1 Crown Office Row) considers the impact of HMRC’s broader view of tax fraud in its updated COP 9.
The arrival on the doorstep of a brown envelope with a Code of Practice 9 (COP 9) letter therein has the tendency to raise the reasonable taxpayer’s heartbeat. HMRC’s statement of suspicion that a taxpayer has committed tax fraud can cause both consternation and an anxious tendency to find solace in expensive but ultimately ineffective quarters.
Tax fraud
‘Tax fraud’ finds a place in both the common law and across a range of statutory enactments. For example:
‘Cheating the public revenue’ is a common law offence. (In the not too distant past the former Tottenham FC manager Harry Redknapp was unanimously acquitted of this charge in relation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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