Prepare for attack!

George Gillham provides guidance on dealing with clients at risk of criminal investigation 

HMRC describes evasion as ‘illegal activity, where registered individuals or businesses deliberately omit, conceal, or misrepresent information in order to reduce their tax liabilities’. This is distinct from ‘Criminal attacks’ (smuggling and MTIC fraud) and the ‘hidden economy’ (ghosts and moonlighters). This article is concerned with ‘evasion’ in the HMRC sense.