HMRC Investigations Handbook 2018/19 provides essential guidance on all aspects of HMRC's investigative work – special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers how to prepare for interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up-to-date. Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation, and allows the reader to find what they need quickly. New developments include: - Inclusion of two new chapters – Discovery and Penalty Mitigation - Changes to the threshold conditions in relation to POTAS (Finance Act 2017) - Coverage of important legislative changes introduced by Finance (No 2) Act 2017 including: --Requirement to correct certain offshore tax non-compliance; --Partial closure notices; --Penalties for enablers of defeated tax avoidance; and --Errors in taxpayer documents - An update on HMRC practice including the use of 'nudge' letters, and the use of deeds in settling tax enquiries - Coverage of important new cases including: --Märtin v Revenue and Customs – Closure notice application --Ingenious Media Holdings PLC & Anor, R (on the application of) v Revenue and Customs – Taxpayer confidentiality --Munford v Revenue and Customs – Discovery assessments --Revenue and Customs v Mabbutt – Notice of intention to open an enquiry

The Routledge International Handbook of Homicide Investigation will be the first of its kind to bring together research and personal insights from detectives, practitioners, academics and experts internationally on various complexities that are involved in the investigation of homicides. The handbook discusses the challenges faced by homicide detectives, especially since not every investigation will demand the same approach. The tools, techniques and expertise required also vary according to the type of homicide that is investigated. This handbook brings these issues and opportunities to the forefront while also illustrating the wider complexities and emotional impact of homicide investigations on detectives and those bereaved by homicide. The book is divided into four parts. Part I provides chapters that explore homicide investigation across the globe. Parts II and III offer an up-to-date insight into the ever-evolving tools and techniques that are used during a homicide investigation and explore how specific types of homicides are investigated. Part IV considers both those directly affected by the homicide and the role of indirect victims in the investigation, including the impact of homicide and its investigation. Chapters also consider some recent developments in homicide investigation that may shape its future as well as current issues that are facing homicide detectives. Providing cutting-edge research on every step of the criminal homicide investigation process, this handbook is essential reading for scholars, students and practitioners interested in homicide investigation.

The Oxford Handbook of Criminal Process surveys the topics and issues in the field of criminal process, including the laws, institutions, and practices of the criminal justice administration. The process begins with arrests or with crime investigation such as searches for evidence. It continues through trial or some alternative form of adjudication such as plea bargaining that may lead to conviction and punishment, and it includes post-conviction events such as appeals and various procedures for addressing miscarriages of justice. Across more than 40 chapters, this Handbook provides a descriptive overview of the subject sufficient to serve as a durable reference source, and more importantly to offer contemporary critical or analytical perspectives on those subjects by leading scholars in the field. Topics covered include history, procedure, investigation, prosecution, evidence, adjudication, and appeal.

There's never been a greater likelihood a company and its key people will become embroiled in a cross-border investigation. But emerging unscarred is a challenge. Local laws and procedures on corporate offences differ extensively - and can be contradictory. To extricate oneself with minimal cost requires a nuanced ability to blend understanding of the local law with the wider dimension and, in particular, to understand where the different countries showing an interest will differ in approach, expectations or conclusions. Against this backdrop, GIR has published the second edition of The Practitioner's Guide to Global Investigation. The book is divided into two parts with chapters written exclusively by leading names in the field. Using US and UK practice and procedure, Part I tracks the development of a serious allegation (whether originating inside or outside a company) - looking at the key risks that arise and the challenges it poses, along with the opportunities for its resolution. It offers expert insight into fact-gathering (including document preservation and collection, witness interviews); structuring the investigation (the complexities of cross-border privilege issues); and strategising effectively to resolve cross-border probes and manage corporate reputation.Part II features detailed comparable surveys of the relevant law and practice in jurisdictions that build on many of the vital issues pinpointed in Part I.

Criminal investigation is an essential topic, running through the new national policing curriculum from volume crime to serious organised criminality. This book provides accessible and comprehensive coverage, with case studies and examples to embed understanding, clear links between theory and practice, and a range of critical thinking and review activities. It examines investigation from inception to conclusion, detailing methods, explaining legal requirements and reflecting on past investigations. The contributory roles of specialists and forensic support are examined to provide an inclusive overview of the whole investigative process. The Professional Policing Curriculum in Practice is a new series of books that match the requirements of the new pre-join policing qualifications. The texts reflect modern policing, are up-to-date and relevant, and grounded in practice. They reflect the challenges faced by new students, linking theory to real-life operational practice, while addressing critical thinking and other academic skills needed for degree-level study.

Judging and Emotion investigates how judicial officers understand, experience, display, manage and deploy emotions in their everyday work, in light of their fundamental commitment to impartiality. Judging and Emotion challenges the conventional assumption that emotion is inherently unpredictable, stressful or a personal quality inconsistent with impartiality. Extensive empirical research with Australian judicial officers demonstrates the ways emotion, emotional capacities and emotion work are integral to judicial practice. Judging and Emotion articulates a broader conception of emotion, as a social practice emerging from interaction, and demonstrates how judicial officers undertake emotion work and use emotion as a resource to achieve impartiality. A key insight is that institutional requirements, including conceptions of impartiality as dispassion, do not completely determine the emotion dimensions of judicial work. Through their everyday work, judicial officers construct and maintain the boundaries of an impartial judicial role which necessarily incorporates emotion and emotion work. Building on a growing interest in emotion in law and social sciences, this book will be of considerable importance to socio-legal scholars, sociologists, the judiciary, legal practitioners and all users of the courts.