Tax prosecution priority: intelligence units to focus on criminal tax offences while routine prosecutions are delegated for assessment work. Intelligence units must concentrate on prosecution for tax offences and major evasion enquiries, while routine assessment-related prosecutions are to be delegated to Commissioners and assigned ITOs with general guidance. Intelligence retains responsibility for high-value case development, liaison with other departments, association in searches and surveys, informant interviews and sensitive ministerial enquiries, but may forward lesser cases to Additional Commissioners for assessment use. Anonymous petitions and reward cases are to be managed by ITO(SIB) except where specific high-value or exceptional circumstances warrant Intelligence involvement.
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Tax prosecution priority: intelligence units to focus on criminal tax offences while routine prosecutions are delegated for assessment work.
Intelligence units must concentrate on prosecution for tax offences and major evasion enquiries, while routine assessment-related prosecutions are to be delegated to Commissioners and assigned ITOs with general guidance. Intelligence retains responsibility for high-value case development, liaison with other departments, association in searches and surveys, informant interviews and sensitive ministerial enquiries, but may forward lesser cases to Additional Commissioners for assessment use. Anonymous petitions and reward cases are to be managed by ITO(SIB) except where specific high-value or exceptional circumstances warrant Intelligence involvement.
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