The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Most 'wrongdoing' cases (ie cases where the business has failed to deal with its VAT affairs correctly and VAT has been under paid as a result) will be resolved using civil procedures, with or without penalties. However, on occasion, HMRC may consider that the wrongdoing may be sufficiently serious for a criminal investigation to be required.
Please see the guidance note Fraud civil investigation - COP9 offer made from 30 June 2014 - overview for more information on civil investigations.
Further information can be found in EM0600 and Criminal justice and investigations .
Currently the offences which are considered to be 'heinous' and therefore merit criminal investigation are:
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