Commentary

A6.1201 Introduction to international aspects of investigations

Administration and compliance

A6.1201 Introduction to international aspects of investigations

Division A6.12     International aspects of investigations

For updates affecting this Division please see Part A0 Updates

International aspects of investigations—overview

A6.1201 Introduction to international aspects of investigations

With growing pressure on authorities to attack tax evasion across the globe, there is an increasing international dimension to tax compliance work. HMRC practice and UK compliance legislation are having to incorporate an international perspective in order to remain effective, and co-operation with overseas authorities is now a significant feature in the work of HMRC.

An increasing feature of tax compliance work generally, and of fraud investigations in particular, is the exchange of information

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