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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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Investigation and Prosecution Structures

Investigation and Prosecution Structures

Chapter:
(p.71) 5 Investigation and Prosecution Structures
Source:
Criminal Justice and Taxation
Author(s):

Peter Alldridge

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198755838.003.0005

Evasion prosecutions have always been different from the general run of those organized by the Crown Prosecution Service (CPS). There have been changes over years in the organization of prosecutions. Scandals, particularly in Customs and Excise prosecutions, have accentuated the need for investigation to be separated from prosecution, while pragmatic considerations argue for prosecutors’ early involvement in investigations. At various times since 1985 the prosecution decision has been taken within a prosecuting agency, within a tax collection agency, and by an agency separate from both. The lesson of the end of the Revenue and Customs Prosecution Office (RCPO) is that successful organization of evasion prosecutions requires that an appealing career be offered to those who conduct them.

Keywords:   Crown Prosecution Service, ‘Philips principle’, prosecutorial independence, tax prosecutions, customs and excise prosecutions

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