The Case for Civil Penalties

1
The Case for Civil Penalties

• Mike Eland
• Director General Enforcement Compliance
• HM Revenue Customs

2
VAT Cats a 6.5 Million Villain

• FLASHY crook Mehtab
• Khan poses with his pet
• tiger as he lives it up on the
• proceeds of a 6.5million
• VAT fraud.

3
The Civil Process
4
THEN..NOW
(Images are for demonstration purposes only!)
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Civil Criminal

• Simpler
• Cheaper
• Quicker
• Concentrates on co-operation and recovery of
  money
• Relatively resource-light
• BUT
• Can be seen as a softer option
• Must ensure no crossover with criminal
• No publicity (currently)

• Most serious sanctions
• Access to compulsive powers
• Ability to obtain evidence without co-operation
  from the suspect
• Probable greater deterrent effect
• Publicity
• BUT
• Resource heavy
• Lengthy

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