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Legal Terns - criminal investigation in Revenue matters
Investigators at HM Revenue and Customs may be tasked with determining if a criminal act has been committed. Under the Police and Criminal Evidence Act 1984 (PACE), the Revenue officer conducting the inquiry has certain rights and obligations where there are reasonable reasons to believe that a criminal offence has been committed. These comprise the authority to search, seize, and make an arrest. PACE mandates that the investigating officer do certain tasks, such as providing a criminal caution and recording any interviews conducted if there is a reasonable suspicion that a crime has been committed
Investigators at HM Revenue and Customs may be tasked with determining if a criminal act has been committed. Under the Police and Criminal Evidence Act 1984 (PACE), the Revenue officer conducting the inquiry has certain rights and obligations where there are reasonable reasons to believe that a criminal offence has been committed. These comprise the authority to search, seize, and make an arrest. PACE mandates that the investigating officer do certain tasks, such as providing a criminal caution and recording any interviews conducted if there is a reasonable suspicion that a crime has been committed
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