Tax investigations
Recorded on: 25/10/2023
Aim
To explore with tax practitioners the different types of tax investigation and the risk of criminal prosecution in some cases and to examine how to approach them.
Outcomes
Participants will be able to:
- Appreciate when specialist advice is required
- Recognise when enquiries may escalate if action is not taken
Agenda
- Informal enquiries short of opening a s.9A Taxes Management Act 1970 formal enquiry
- Compliance checks
- Obtaining information – informally and under schedule 36 FA 2008
- Discovery assessments
- Bringing a UK taxpayer’s tax affairs up to date on a civil basis – COP9
- Burden of proof in tax investigations and Ruhal Islam v HMRC [2022] UKFTT 188
- Closure
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