V1.275 Scrutiny of HMRC behaviour
Following the high-profile collapse of a number of investigations into excise duty fraud, an independent review1 was commissioned into the practices and procedures relating to the disclosure, associated investigation techniques and case management in HM Customs criminal cases. The review (which was accepted by Ministers) concluded that inspectors of constabulary should provide external scrutiny of investigation work in the new department of HM Revenue and Customs2, similar to that operating over Police Forces.
CRCA 2005, s 273 provides for HM Inspectors of Constabulary, and the equivalent bodies in Scotland and Northern Ireland4 to scrutinise how HMRC ensure compliance with the laws, rules and procedures of the criminal justice system.
Regulations5
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