Commentary

I11.381 Prosecution powers

IHT, trusts and estates

I11.381 Prosecution powers

Criminal proceedings against taxpayers in England and Wales

I11.381 Prosecution powers

The police may prosecute for a revenue offence which they uncover, but generally the Board through its Solicitor will prosecute and the enquiries leading to the prosecution will be made by HMRC investigators. While prosecutions are brought in the more serious cases, civil penalties may be recovered under statutory powers1.

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