Commentary

I11.384 Offences at common law

IHT, trusts and estates

I11.384 Offences at common law

I11.384 Offences at common law

HMRC also make much use of the common law charge used in Hudson1 in respect of false statements made whether orally or in writing to HMRC with a view to cheating or enabling a person to cheat HMRC. Conspiracy charges may also be brought where there is an agreement between two or more persons to cheat HMRC or enable a person or persons to cheat HMRC. Such a charge may be brought against a person where the evidence establishes the offence even where the other conspirators cannot be identified.

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