Jump to ContentJump to Main Navigation
Criminal Justice and Taxation$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 18 June 2019

Investigatory Powers

Investigatory Powers

(p.83) 6 Investigatory Powers
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

The chapter considers to what extent tax investigations are like, and how they are unlike, police investigations. It examines the powers available to HMRC in the investigation of evasion offences. The bifurcated regime operated clearly in the enforcement activities of Customs and Excise and the Inland Revenue from the earliest times. At the time (early 1980s) of the Keith Committee, before the Police and Criminal Evidence Act 1984 (PACE) and before the significance of the civil/criminal distinction (in terms of the European Convention on Human Rights) was recognized in English law, police powers were ill-defined and did not allow for a clear comparison to be made between the sorts of rules that might circumscribe the investigations if the objectives were solely (a) to investigate crime or (b) to establish the tax position of the taxpayer. Over time, the investigatory powers have become increasingly closely assimilated to the PACE powers.

Keywords:   dawn raids, investigatory powers, legal professional privilege, privilege against self-incrimination, criminal evidence

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .