Practice notes
This Practice Note summarises the main types of legal action that can be taken against the UK trade in counterfeit goods, the pros and cons of each...
Produced in partnership with Taylor Wessing LLP
15th Apr
Practice notes
What is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax...
Produced in partnership with Michael Potts of Byrne and Partners LLP
9th Apr
Practice notes
HMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008.The powers enable HMRC to:•obtain documents and information,...
9th Apr
Practice notes
HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and...
9th Apr
Practice notes
HMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are supplemented by...
9th Apr
Practice notes
STOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which was established in June 2020 is currently researching more...
9th Apr
Practice notes
This Practice Note considers:•requirement to correct and failure to correct penalties•penalties for offshore matters or offshore transfers•offshore...
Produced in partnership with Jason Collins and Catherine Robins of Pinsent Masons
9th Apr
Practice notes
Fraudulent trading under the Fraud Act 2006A defendant who is a sole trader, in a partnership or a trust, commits the offence of fraudulent trading if...
9th Apr
Practice notes
ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and...
9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman
9th Apr
Practice notes
The offence of aggravated vehicle-takingA person is guilty of aggravated vehicle taking if:•they take a conveyance without the owner's or other lawful...
9th Apr
Practice notes
Preliminary stepsBefore any action is taken it is important to consider:•what is the event which has created the suspicion of fraud in the...
9th Apr
Practice notes
False accountingA person who falsifies or conceals information required for an accounting purpose, knowing that the information is misleading, may...
9th Apr
Practice notes
Dishonesty is a state of mind, which is relevant for the purposes of some criminal offences. Dishonesty provides the principal form of mens rea for...
9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
9th Apr
Practice notes
IntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented...
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman
9th Apr
Practice notes
The Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by...
9th Apr
Practice notes
The offence of theft and mode of trialTheft is an either way offence; it can be tried in the magistrates' court or the Crown Court. Note, however,...
9th Apr
Practice notes
Fraudulent tradingFraudulent trading is an offence prohibited by section 993 of the Companies Act 2006 (CA 2006). This offence is charged for offences...
9th Apr
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