REV BN 8: Admissibility of Evidence - Hansard Procedure
A new Civil Investigation of Fraud
procedure has been introduced, effective from the 1st September 2005.
The following information relates only to those cases
adopted prior to this date
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Who is likely to be affected?
- Those who are suspected of serious tax
evasion and are offered the Hansard procedure,
which is a civil settlement offered by the
Inland Revenue subject to the taxpayer making
a full confession of the irregularities in
their tax affairs.
General description of the measure
- The measure reflects in legislation wording
from the Chancellor's recent statement about
Inland Revenue policy on prosecutions for
tax evasion. The effect of the legislation
is unchanged, which provides for the admissibility
of evidence into various hearings of the statements
made or documents produced during either Hansard
procedure cases or other civil settlements
resulting in penalties being levied.
Operative date
- The revised wording applies to those cases
for which Hansard is offered after the passing
of the Finance Act.
Current law and proposed revisions
- The legislation allows the admissibility
into evidence in certain hearings of material
gained through Hansard and non-Hansard enquiries.
This measure updates the language of the Chancellor's
statement.
Further advice
- If you have any questions about this change,
please contact the Public Enquiry Unit on
020 7438 6420 to 6425.
www.inlandrevenue.gov.uk
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