Criminal tax enquiries (Section 144 of the Finance Act 2000)
A tax enquiry under Section 144 of the Finance Act 2000 deals with the fraudulent evasion of income tax.
Such enquiries are conducted under the Police and Criminal Evidence Act (PACE) 1984, which means that a formal caution must be given and interviews recorded.
With convictions for Section 144 offences carrying a maximum penalty of seven years’ imprisonment, legal representation is essential in such enquiries.
In this specialist area, our tax professionals regularly provide expert assistance to legal advisors to ensure comprehensive and robust representation.
To find out more about our tax investigation services in Edgbaston, Birmingham please contact Taxation-Investigation.