Powers, penalties and investigations analysis – HMRC's criminal investigations powers

Speed Read: The desire to close the tax gap and the structure of HMRC's Criminal Investigation Directorate are defining the cases currently being criminally investigated and prosecuted. Gravity of an offence and sending out a strong deterrent message does not seem enough. HMRC is giving priority to commodities that will have the biggest impact on reducing the tax gap. Civil investigations and various disclosure facilities are increasingly being relied upon to deal with tax fraud and/or non-compliance.