Postby bd6759 » Sun Oct 11, 2020 11:18 am
HMRC has published their policy.
https://www.gov.uk/government/publications/criminal-investigation/hmrc-criminal-investigation-policy
All HMRC penalties are civil penalties, even if the behaviour is deliberate. Only the Courts can impose a criminal sanction. The burden of proof in Civil matters is the balance of probabilities, and the burden is on the appellant, not the respondent (HMRC). The appellant has to show that the amount assessed is excessive.
Like Ken Dodd before him, Harry Redknapp came across as a likeable simpleton in court, and it was not proven, beyond reasonable doubt, that he opened an offshore account in the name of his pet dog for the purposes of tax evasion. Juries are a fickle bunch, which might explain why HMRC don’t prosecute too often.
Even if the prosecution fails, the tax and interest is still payable, there is just no other penalty.