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Revenue Assistance

22 January 2009 / Maria Piggin
Issue: 7353 / Categories: Features , Tax , Commercial
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HMRC Production Orders have changed. Maria Piggin explains how

Prior to the changes effected by the Finance Act 2007, HM Revenue & Customs (HMRC) was required to use s 20BA of the Taxes Management Act 1970 (TMA 1970) for suspected serious fraud offences involving direct tax and para 11 of Sch 11 of the Value Added Tax Act 1994 (VATA 1994) for offences in connection with VAT, when applying for Production Orders.

 
Recent changes
The Police and Criminal Evidence Act 1984 (PACE 1984) (Application to Revenue and Customs) Order 2007enacted changes under the Finance Act 2007 which aligned HMRC’s  criminal investigation powers with those of other investigating authorities. Applications by HMRC for the production of “special procedure material” are now required to be made to a circuit judge under PACE 1984, Sch 1, para 4.
PACE 1984, Sch 1 contains a broad judicial discretion at para 16 to award costs. It states: “The costs of any application under this Schedule and of anything done or to be done in pursuance of an order
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MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
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Bea Rossetto of the National Pro Bono Centre makes the case for ‘General Practice Pro Bono’—using core legal skills to deliver life-changing support, without the need for niche expertise—in this week's NLJ
In this week's NLJ, Steven Ball of Red Lion Chambers unpacks how advances in forensic science finally unmasked Ryland Headley, jailed in 2025 for the 1967 rape and murder of 75-year-old Louisa Dunne. Preserved swabs and palm prints lay dormant for decades until DNA-17 profiling produced a billion-to-one match
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
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