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HMRC's powers, and cheating the revenue

Category Technical Articles
AuthorTechnical Department
Article by Richard Cory, Professional Support Lawyer at Clifford Chance LLP. This article appeared in the April 2006 issue of Tax Adviser. The purpose of this article is twofold: first, to inform readers about the work of a Consultative Committee, set up by HMRC, to conduct a major review of HMRC's powers; and second, to draw the Consultative Committee's attention to the probable need - in the light of a recent House of Lords decision - to reform the common law offence of cheating the public revenue.

April 2006 by Richard Cory

Technical Department
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