A4.592 Overlap of penalties and criminal liabilityIntroductionThe UK has a system of penalties classified within its domestic law structure as civil, as well as a system of criminal sanctions. The criminal route will involve allegations of dishonesty and will usually only be taken in cases of serious or persistent abuse. Suspected criminal offences are investigated by HMRC but are now prosecuted by the Crown Prosecution Service.Relevant criminal offencesThe most serious criminal offences in relation to direct tax matters are as follows: • Cheating the public revenue: This is a well established common law offence. Cheating can include any form of fraudulent conduct which results in diverting money away from HMRC or depriving HMRC of monies to which it is entitled. It does not require a positive act of
The UK has a system of penalties classified within its domestic law structure as civil, as well as a system of criminal sanctions. The criminal route will involve allegations of dishonesty and will usually only be taken in cases of serious or persistent abuse. Suspected criminal offences are investigated by HMRC but are now prosecuted by the Crown Prosecution Service.
The most serious criminal offences in relation to direct tax matters are as follows:
• Cheating the public revenue: This is a well established common law offence. Cheating can include any form of fraudulent conduct which results in diverting money away from HMRC or depriving HMRC of monies to which it is entitled. It does not require a positive act of
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