Commentary

I11.392 Criminal proceedings against taxpayers—Northern Ireland

IHT, trusts and estates

I11.392 Criminal proceedings against taxpayers—Northern Ireland

I11.392 Criminal proceedings against taxpayers—Northern Ireland

The investigations are carried out by HMRC Officials, but the decision whether to prosecute is a matter for the Director of Public Prosecutions who will conduct the proceedings.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial