‘To prosecute or not to prosecute’ by Nigel Brown, tax expert at Trident Tax

Nigel Brown explains the dilemma HMRC faces when deciding whether or not to take a fraud case through the courts.

In 2016 HMRC’s Fraud Investigation Service (FIS) was formed, bringing together both criminal and civil investigators, a world first for tax enforcement. Since then, more than £1 billion has been recovered from tax offenders and the proceeds of crime. HMRC has described that sum as being the equivalent to the cost of funding 20,000 NHS nurses for an entire year.

FIS continues to employ its available resources using both criminal and civil enforcement powers to disrupt the movement of illegitimate cash and assets.

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