Commentary

I11.383 Offences under the Theft Acts

IHT, trusts and estates

I11.383 Offences under the Theft Acts

I11.383 Offences under the Theft Acts

HMRC make use of charges under the Theft Act 19681 and the Theft Act 1978, such as false accounting2 or obtaining a pecuniary advantage by deception3 (a pecuniary advantage is obtained where a debt or charge for which a person is or may become liable is reduced or, in whole or in part, evaded or deferred).

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