As well as investigating major cases of tax avoidance and evasion SCO also has responsibility for specialist units or particular areas which include
SCO has a dedicated team who are technically trained in securing
digital evidence from computers and other devices, using methods
that are acceptable to UK courts.
The Forensic Computer Team have representation on a number of
national and international bodies responsible for developing
legislation, technical processes and training in this rapidly
developing arena.
The use of computers to store and process massive volumes of
data, the emergence of E- commerce business processes and the
growing use of the Internet, all present challenges in maintaining
the team’s ability to secure digital data in support of our
business needs.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
BIO deal only with the investigation of misconduct and suspected internal fraud and is located at SCO, Nottingham.
This is dealt with by SCO Intelligence in London SDLTM80280.
Most of this work is handled by SCO Intelligence in London. A disclosure is considered when a request is received under Section 19 of the Anti-Terrorism, Crime & Security Act 2001. Additionally a spontaneous disclosure might be made without request if details of criminal activity come to light. Only SCO will make these disclosures.
These are also possible under the Financial Services and Markets Act 2000. Again these disclosures, whether for criminal investigations or regulatory matters, will be made by SCO Intelligence.
Investigators on the specialist Insolvency Group based at SCO
London are responsible for detecting, investigating and negotiating
settlements in the largest and most complex cases where insolvency
is used to avoid or evade tax. Cases are investigated under SCO
Code of Practice 8 (avoidance cases) and Code of Practice 9 (cases
of suspected serious fraud).
Substantial sums are always at risk and it is often necessary
to quantify the potential tax and prospects for recovery at the
outset.
The cases worked have a formal insolvency process or
prospective process at their heart. All types of insolvency are
tackled, including companies in administration and administrative
receivership as well as all types of liquidation. Bankruptcies and
voluntary arrangements in both corporate and individual cases also
feature. A wide range of casework includes relatively narrow
technical issues and those encompassing the affairs of several
companies and their directors and associates.
The work includes the investigation and development of claims
to be made by insolvency practitioners, and sometimes by the Inland
Revenue as a creditor, in the High Court. This involves conferences
with insolvency practitioners, their solicitors and specialist
counsel.
Investigators often sit on creditor's committees in order to
advise and to police the work of insolvency practitioners.
Where this work is considered unsatisfactory, insolvency
practitioners can be replaced and reported to insolvency
practitioners' licensing bodies.
Professional costs are routinely monitored. In appropriate
cases investigators are responsible for organising guarantees of
costs in support of legal proceedings.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
