{"id":1527,"date":"2022-12-19T13:21:36","date_gmt":"2022-12-19T13:21:36","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1527"},"modified":"2022-12-19T13:21:38","modified_gmt":"2022-12-19T13:21:38","slug":"a-fair-cop-by-anton-lane-industry-recognised-specialist-dealing-with-contentious-tax-issues","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/a-fair-cop-by-anton-lane-industry-recognised-specialist-dealing-with-contentious-tax-issues\/","title":{"rendered":"A fair COP? by Anton Lane, industry recognised specialist dealing with contentious tax issues"},"content":{"rendered":"\n<p><em>In part one of a three-part series, Anton Lane explains how a COP9 disclosure may unfold.<\/em><\/p>\n\n\n\n<p>Scott collected the post one day to find a letter from HMRC. It read: \u201cDear Mr Winton\u2026 I am writing to you because I have reason to suspect you have committed tax fraud. I enclose a copy of Code of Practice 9 (COP9).\u201d<\/p>\n\n\n\n<p>The A4 envelope was full of pages. It housed a cover letter and a 10-page document headed \u2018Code of Practice 9 \u2013 HM Revenue &amp; Customs investigations where we suspect tax fraud\u2019. It also included a second letter headed \u2018Contractual Disclosure Facility\u2019 (CDF):<\/p>\n\n\n\n<p>\u201c\u2026In return for you:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Making an admission of all losses of tax and duty brought about by your deliberate conduct whether committed by you alone or with others and in whatever capacity<\/li><li>Completing the attached \u2018Outline Disclosure\u2019 and sending it to us within 60 days of receipt of this offer and to the standard described at section 4 of COP9<\/li><li>Co-operating fully with our investigation<\/li><li>Making a Formal Disclosure at the appropriate time, as described at section 6 of COP9<\/li><\/ul>\n\n\n\n<p>The Commissioners of HMRC will not start a criminal investigation into any tax losses brought about by your deliberate conduct disclosed in your Outline Disclosure.<\/p>\n\n\n\n<p>The term \u2018deliberate conduct\u2019 means that you knew that an entry or entries included on a tax return and\/or in accounts were wrong, but you submitted it\/them anyway or that you knew that you had a liability to tax but chose not to tell HMRC at the right time.\u201d<\/p>\n\n\n\n<p>The second letter contained two pages for acceptance and two pages for rejecting the offer of the CDF.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/12\/A-fair-COP-by-Anton-Lane-.pdf\">A-fair-COP-by-Anton-Lane-<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/12\/A-fair-COP-by-Anton-Lane-.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>In part one of a three-part series, Anton Lane explains how a COP9 disclosure may unfold. Scott collected the post one day to find a letter from HMRC. It read: \u201cDear Mr Winton\u2026 I am writing to you because I have reason to suspect you have committed tax fraud. I enclose a copy of Code [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":{"0":"post-1527","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-june-july-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1527"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1527\/revisions"}],"predecessor-version":[{"id":1529,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1527\/revisions\/1529"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}