Criminal Investigations (Para 2.66)

Search and seizure warrants

Legislation will be introduced in FB 2013 to allow HMRC officers undertaking criminal investigations into direct tax or tax credits offences to seize suspected criminal cash under the Proceeds of Crime Act 2002 and exercise POCA search and seizure warrants.

This will bring the powers into line with those for indirect taxes and duties.

Source ICAEW Tax Faculty
Posted on 10 April 2012