The Government (and the Crown Prosecution Service) have said repeatedly that their target is to raise the number of tax cases prosecuted 'five‐fold' by 2014/15. The number of prosecutions doubled between 2011/12 and 2012/13 alone. Accordingly HMRC's criminal investigations activity ‐ interviews under caution, arrests, and searches of premises under warrant ‐ has been dramatically stepped up. A briefing note providing a short practical guide to dealing with searches of premises under warrant by HMRC can be found here.
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