Tackling Fraud Against The Inland Revenue

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Tackling Fraud Against the Inland Revenue

Author : Great Britain. National Audit Office
Publisher :
ISBN 13 : 9780102920772
Total Pages : 15 pages
Book Rating : 4.9/5 (27 download)

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Book Synopsis Tackling Fraud Against the Inland Revenue by : Great Britain. National Audit Office

Download or read book Tackling Fraud Against the Inland Revenue written by Great Britain. National Audit Office and published by . This book was released on 2003 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report focuses on the risks of deliberate tax evasion and fraudulent tax credit claims, and the work of the Inland Revenue to counter this problem. It considers the nature and complexity of the fraud, as well as efforts to detect, investigate and prevent it. The Revenue use both traditional enforcement activities and provide public education support to tackle non-compliance, and spent £428 million on these activities in 2001-02, a figure representing about 17 per cent of total Revenue costs. The report finds that continued efforts are required to tackle the problem, and it is important that the Inland Revenue has a clear view of the risks involved and the outcomes expected from resources deployed in response. Recommendations include: the need to review research on the extent of the shadow economy; developing performance measures and targets; using a national publicity campaign to raise public awareness of the consequences of tax fraud; increased deterrence through prosecution; and co-operation with the banking and credit card industries and other agencies to tackle offshore funds tax evasion.

Tackling Fraud Against the Inland Revenue

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher :
ISBN 13 : 9780215014634
Total Pages : 34 pages
Book Rating : 4.0/5 (146 download)

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Book Synopsis Tackling Fraud Against the Inland Revenue by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Tackling Fraud Against the Inland Revenue written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by . This book was released on 2004-01-13 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inland Revenue faces various risks of fraud in its activities to collect direct taxes and national insurance contributions, and to distribute tax credits to claimants on low incomes. Following on from a National Audit Office report (HCP 429 2002-03, ISBN 010292077X), the Committee's report examines the Department's progress in its risk assessment of non-compliance, strategies being developed to counter it, measures taken to tackle tax fraud and fraud in tax credits, and their use of sanctions and publicity to deter fraud. Findings include that the Inland Revenue needs to focus work on making a reasonable estimate of the gap between full and actual compliance with tax rules, and to set a date for publication of their revised compliance strategy. They should also increase the number of fraud investigations and prosecutions undertaken, and seek to raise public awareness about the risk of detection and punishment for those who commit fraud.

Tax Evasion and the Law

Author : Sam Bourton
Publisher : Taylor & Francis
ISBN 13 : 1040033822
Total Pages : 278 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Tax Evasion and the Law by : Sam Bourton

Download or read book Tax Evasion and the Law written by Sam Bourton and published by Taylor & Francis. This book was released on 2024-06-18 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.

Filing VAT and company tax returns

Author : Great Britain: National Audit Office
Publisher : The Stationery Office
ISBN 13 : 9780102944020
Total Pages : 44 pages
Book Rating : 4.9/5 (44 download)

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Book Synopsis Filing VAT and company tax returns by : Great Britain: National Audit Office

Download or read book Filing VAT and company tax returns written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2006-12-13 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT) and Corporation Tax raised around £120 billion in revenue in 2005-06. Some 1.8 million businesses are registered for VAT and 1.8 million companies registered to file Company Tax returns, which cover their liability for Corporation Tax. This report examines the performance of HM Revenue & Customs in securing and processing VAT and Company Tax returns from businesses which should submit them. It covers: getting the returns in on time; efficiency in dealing with the returns; customer service and the compliance burden on businesses making returns. Over the last three years the number of Company Tax returns filed on time has remained broadly stable at 77 to 79 per cent and VAT return compliance rate has stabilised at 85 per cent. The Department does not have readily available information on the total number of Company Tax returns outstanding from all previous years. It also does not know the potential tax liability arising from all missing returns. At least £1.5 billion of tax is in doubt from late and non-filed VAT and Company Tax returns. The level and the way in which penalties are applied for late filing for the two tax returns has not proved effective in further improving compliance. The report finds online filing of returns could improve efficiency, and welcomes reduction in staff costs and improvements in customer service. The NAO make a number of recommendations, which may be implemented quickly and at low cost, aimed at yielding efficiency savings, reduce tax at risk, and improve the Department's progress towards its targets.

Revenue and Customs Enforcement - Fraud

Author : Peter Krause
Publisher : Peter Krause
ISBN 13 : 1527223604
Total Pages : 659 pages
Book Rating : 4.5/5 (272 download)

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Book Synopsis Revenue and Customs Enforcement - Fraud by : Peter Krause

Download or read book Revenue and Customs Enforcement - Fraud written by Peter Krause and published by Peter Krause. This book was released on 2018-05-01 with total page 659 pages. Available in PDF, EPUB and Kindle. Book excerpt: A general guidance aimed at those wishing to gain a basic understanding of the operational side of revenue enforcement and the criminal investigation of revenue and customs frauds. This manual was not written with the view to be a blue-print of the law and practice surrounding criminal investigations in any one particular jurisdiction, but was written with the view to point out what is common practice in most English-speaking jurisdictions.

Criminal Law Reform Now, Volume 2

Author : Melissa Bone
Publisher : Bloomsbury Publishing
ISBN 13 : 150995919X
Total Pages : 598 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Criminal Law Reform Now, Volume 2 by : Melissa Bone

Download or read book Criminal Law Reform Now, Volume 2 written by Melissa Bone and published by Bloomsbury Publishing. This book was released on 2024-05-02 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you could change one part of the criminal law, what would it be? Following the success of the 1st volume, the same question is put to a new selection of leading academics and practitioners. The first eight chapters of the collection present their responses in the form of legal reform proposals, with topics ranging across criminal law, criminal justice and evidence including corporate liability, consent to bodily harms, prostitution, domestic abuse, economic crimes, defendant anonymity, appeal court structures and the procedures of the Criminal Cases Review Commission. Each chapter is followed by a comment from a different author, providing an additional expert view on each proposal. Finally, the last two chapters broaden the debate to discuss criminal law reform in general, from the challenges of decriminalisation to exploring the systemic dynamics of centralisation, austerity and politicisation. The collection highlights and explores the current reform debates that matter most to legal experts, with each chapter making a positive case for change.

Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence

Download Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence PDF Online Free

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
ISBN 13 : 9780215020352
Total Pages : 52 pages
Book Rating : 4.0/5 (23 download)

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Book Synopsis Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2004 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inland Revenue collects over £200 billion a year in tax and National Insurance contributions from 30 million taxpayers, ranging from individuals to multinational corporations. The total amount of debt from unpaid taxes stood at £12 billion at the end of March 2004, of which £3 billion was more than a year old. Following on from a NAO report (HCP 363, session 2003-04; ISBN 0102927596) published in March 2004, the Committee has examined the progress made by the Inland Revenue to speed up debt recovery, whether more can be done to encourage prompt payment and the application of good practice in debt management. Findings include that the Department should impose a surcharge on persistent late payers; use other government departmental records to find taxpayers it cannot trace; seek additional powers for enforcing debts similar to those of other tax authorities; and include debt management data in its performance measures.

Enhanced Parliamentary Oversight

Author : Frederick Stapenhurst
Publisher : Taylor & Francis
ISBN 13 : 1000915425
Total Pages : 150 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis Enhanced Parliamentary Oversight by : Frederick Stapenhurst

Download or read book Enhanced Parliamentary Oversight written by Frederick Stapenhurst and published by Taylor & Francis. This book was released on 2023-07-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Very little research has been conducted on how parliamentary oversight is undertaken in small countries and jurisdictions or across the southern African region (excluding South Africa). This groundbreaking book fills that void, providing rich insights into how oversight works in these countries. Featuring an expert group of scholars and practitioners, the book builds off previous research projects to offer detailed case study examinations of oversight across various global regions, including various Australian and Canadian jurisdictions, UK Crown and Overseas dependencies, Caribbean islands, autonomous Nordic territories, Southern Africa and several Pacific island states. Contributors present the most recent data on current developments in the world, including sub-national parliaments, drawing on primary research and first-hand experiences to offer greater theoretical and practical understanding into practices that could be adapted to improve oversight and governance, reduce corruption and boost economic development. Enhanced Parliamentary Oversight will be an important book for practitioners, governments and both scholars and students of legislative studies, international relations and public administration.

Hmrc

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
ISBN 13 : 9780215525352
Total Pages : 40 pages
Book Rating : 4.5/5 (253 download)

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Book Synopsis Hmrc by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Hmrc written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax lost through the hidden economy could be over £2 billion and involve some 2 million people. HM Revenue & Customs (HMRC) spent 41 million in 2006-07 on encouraging people and businesses into the formal economy, detecting and imposing sanctions on those operating in the hidden economy, achieving a return/cost ration of 4.5:1. HMRC detects some 30,000 hidden economy cases a year, a detection rate of only around 1.5 per cent, but the amount of tax recovered has increased by 13 per cent in real terms since 2003-04. Areas of risk include: self-employed builders and decorators who often receive cash payments; individuals who trade on the internet; and buy-to-let landlords. To increase detections HMRC is making more use of data matching techniques, and the Tax Evasion hotline received over 120,000 calls in 2006-07, but progress in investigating cases has been slow with only 2000 completed against a target of 5,500. HMRC can impose penalties of up to 100 per cent of tax owed, but usually imposes a lower penalty or waives them. Prosecutions are not given much publicity, limiting their wider deterrent effect. Advertising campaigns to encourage people to declare tax owed have led to 8,300 registrations bringing in extra tax of £38 million over three years. Offshore Disclosure arrangements have been even more successful following landmark rulings requiring financial institutions to release details of around 400,000 offshore accounts. Some 45,000 people came forward bringing in around £400 million at a cost of £6 million, a return of £67 for every £1 spent.

Tackling tax avoidance

Author : Great Britain: H.M. Treasury
Publisher : The Stationery Office
ISBN 13 : 9780108510502
Total Pages : 28 pages
Book Rating : 4.5/5 (15 download)

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Book Synopsis Tackling tax avoidance by : Great Britain: H.M. Treasury

Download or read book Tackling tax avoidance written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-25 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)

The SAGE Handbook of Criminological Research Methods

Author : David Gadd
Publisher : SAGE
ISBN 13 : 1446254461
Total Pages : 554 pages
Book Rating : 4.4/5 (462 download)

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Book Synopsis The SAGE Handbook of Criminological Research Methods by : David Gadd

Download or read book The SAGE Handbook of Criminological Research Methods written by David Gadd and published by SAGE. This book was released on 2011-10-19 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conducting research into crime and criminal justice carries unique challenges. This Handbook focuses on the application of ′methods′ to address the core substantive questions that currently motivate contemporary criminological research. It maps a canon of methods that are more elaborated than in most other fields of social science, and the intellectual terrain of research problems with which criminologists are routinely confronted. Drawing on exemplary studies, chapters in each section illustrate the techniques (qualitative and quantitative) that are commonly applied in empirical studies, as well as the logic of criminological enquiry. Organized into five sections, each prefaced by an editorial introduction, the Handbook covers: • Crime and Criminals • Contextualizing Crimes in Space and Time: Networks, Communities and Culture • Perceptual Dimensions of Crime • Criminal Justice Systems: Organizations and Institutions • Preventing Crime and Improving Justice Edited by leaders in the field of criminological research, and with contributions from internationally renowned experts, The SAGE Handbook of Criminological Research Methods is set to become the definitive resource for postgraduates, researchers and academics in criminology, criminal justice, policing, law, and sociology. David Gadd is Professor of Criminology at Manchester University School of Law where he is also Director of the Centre for Criminology and Criminal Justice. Susanne Karstedt has a Chair in Criminology and Criminological Justice at the University of Leeds. Steven F. Messner is Distinguished Teaching Professor of Sociology, University at Albany, State University of New York.

Size, Causes and Consequences of the Underground Economy

Author : Friedrich Schneider
Publisher : Routledge
ISBN 13 : 1351149032
Total Pages : 308 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Size, Causes and Consequences of the Underground Economy by : Friedrich Schneider

Download or read book Size, Causes and Consequences of the Underground Economy written by Friedrich Schneider and published by Routledge. This book was released on 2018-01-18 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities.

Administration and effectiveness of HM Revenue and Customs

Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
ISBN 13 : 9780215561039
Total Pages : 206 pages
Book Rating : 4.5/5 (61 download)

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Book Synopsis Administration and effectiveness of HM Revenue and Customs by : Great Britain: Parliament: House of Commons: Treasury Committee

Download or read book Administration and effectiveness of HM Revenue and Customs written by Great Britain: Parliament: House of Commons: Treasury Committee and published by The Stationery Office. This book was released on 2011-07-30 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identified serious concerns in a number of areas, including: unacceptable difficulties contacting HMRC by phone during peak periods; endemic delays in responding to post; and an increasing focus on online communication that may exclude those without reliable internet access. The Committee recognises that the Department performs a crucial role and operates under significant external pressures including continuing resource reductions, deficiencies in tax legislation and the legacy of the merger. It also acknowledges the commitment of management to tackling these problems and the dedication and professionalism of HMRC staff. However, it concluded that the Department has a difficult few years ahead of it, as it attempts to improve its service. The Committee makes recommendations in the following areas: Improving the service provided by contact centres; providing robust alternative to online contact; ensuring greater awareness of the impact of process changes on individuals and businesses; ensuring reductions in resources are managed in a way that is commensurate with the enabling IT and process improvements and minimises the loss of Departmental tax expertise; reviewing the division of responsibilities between HMRC and HM Treasury in relation to making tax policy, to ensure practical considerations are taken into account at the earliest possible stage; better targeting of letters that threaten serious consequences against individuals; having the National Audit Office externally audit preparations for Real-time Information, to ensure Ministers can be held accountable for progress against the Government's ambitious timetable; and examining how the Department can achieve better accountability around the settlement of large tax cases

National Audit Office - HM revenue & Customs: Gift Aid and Reliefs on Donations - HC 733

Author : Great Britain: National Audit Office
Publisher : The Stationery Office
ISBN 13 : 9780102987072
Total Pages : 56 pages
Book Rating : 4.9/5 (87 download)

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Book Synopsis National Audit Office - HM revenue & Customs: Gift Aid and Reliefs on Donations - HC 733 by : Great Britain: National Audit Office

Download or read book National Audit Office - HM revenue & Customs: Gift Aid and Reliefs on Donations - HC 733 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-11-21 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gift Aid provides an important source of income for many charities but it is important that they are properly administered. There is not enough evidence to conclude that reliefs on donations in their current form, and the way they are implemented, provide value for money. First, there is insufficient evidence that government has actively encouraged take-up of the reliefs so that those charities which are entitled to them get the intended benefits. Secondly, HMRC has not collected the data which would enable it to conclude how tax incentives since 2000 have affected donor behavior or if they have increased the value of donations. Changes introduced in April 2000 were intended to encourage more people to give more to charity. HMRC undertook evaluative work but this did not provide assurance that they had resulted in more income for charities. HMRC also faces a serious compliance challenge in respect of reliefs on donations, in particular from avoidance. While the proportion of charities set up to abuse charitable status is very small, the cumulative costs of small-scale avoidance activity are large, accounting for £110 million of tax lost in 2012-13. HMRC has also identified eight marketed avoidance schemes, which it is challenging robustly, estimating that they are putting £217 million of tax at risk. The Department has made a working estimate that £170 million was lost in 2012-13, based on its analysis of tax loss in related areas. However, it recognizes that its methodology is crude and may understate the level of loss

Dimensions of Tax Design

Author : James A. Mirrlees
Publisher : Oxford University Press
ISBN 13 : 0199553750
Total Pages : 1360 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Dimensions of Tax Design by : James A. Mirrlees

Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Handbook on Crime

Author : Fiona Brookman
Publisher : Routledge
ISBN 13 : 1317436741
Total Pages : 1124 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis Handbook on Crime by : Fiona Brookman

Download or read book Handbook on Crime written by Fiona Brookman and published by Routledge. This book was released on 2010-02-01 with total page 1124 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook on Crime is a comprehensive edited volume that contains analysis and explanation of the nature, extent, patterns and causes of over 40 different forms of crime, in each case drawing attention to key contemporary debates and social and criminal justice responses to them. It also challenges many popular and official conceptions of crime. This book is one of the few criminological texts that takes as its starting point a range of specific types of criminal activity. It addresses not only 'conventional' offences such as shoplifting, burglary, robbery, and vehicle crime, but many other forms of criminal behaviour - often an amalgamation of different legal offences - which attract contemporary media, public and policy concern. These include crimes committed not only by individuals, but by organised criminal groups, corporations and governments. There are chapters on, for example, gang violence, hate crime, elder abuse, animal abuse, cyber crime, identity theft, money-laundering, eco crimes, drug trafficking, human trafficking, genocide, and global terrorism. Many of these topics receive surprisingly little attention in the criminological literature. The Handbook on Crime will be a unique text of lasting value to students, researchers, academics, practitioners, policy makers, journalists and all others involved in understanding and preventing criminal behaviour.

HM Revenue & Customs

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
ISBN 13 : 9780215047618
Total Pages : 36 pages
Book Rating : 4.0/5 (476 download)

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Book Synopsis HM Revenue & Customs by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book HM Revenue & Customs written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2012-08-29 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: In April 2010, the Department launched its renewed strategy to reduce the amount of tax lost each year due to alcohol duty evasion, principally through fraud. In 2010-11, the renewed strategy delivered £433 million in financial benefits against a target of £390 million. However, it is estimated that there is a tax gap - the difference between taxes due and the amount actually collected - of up to £1.2 billion. The Department has not produced an estimate of the tax gap for wine, despite a commitment to do so. Without reliable information on the scale and nature of duty evasion for each category of alcohol the Department cannot tailor its approach or make best use of the additional £917 million it plans to spend on reducing all kinds of tax avoidance and evasion. The Department is consulting on a range of measures to reduce alcohol duty fraud, including a proposal to introduce fiscal stamps for beer but does not yet have a full understanding of the costs and benefits of these proposals. The Department also does not make best use of intelligence and technology to detect and prevent alcohol duty evasion and needs to work more closely with the industry to improve its understanding of legitimate export markets, and improve how it works with the UK Border Force. In addition, the full capability of the Excise Movement Control System (EMCS), which facilitates the tracking of freight across the European Union and could be used to target interventions and investigations more effectively, is not used