Revenue and Customs Enforcement - Fraud ISBN 9781527223608 - KRAUSE

A general guidance aimed at those wishing to gain a basic understanding of the operational side of revenue enforcement and the criminal investigation and prosecution of revenue and customs frauds. Various chapters and parts of this manual is dedicated to inter alia:

Revenue and Customs Administration

Revenue and Customs Enforcement

Civil and Criminal Investigations

Criminal Prosecution

Fraud within the Revenue and Customs environment

Common law and Statutory offences commonly used in the United Kingdom and United States

Related frameworks and offences related to Conspiracy, Money Laundering, and Corruption, and

Penalties and Punishment

This manual was not written with the view to be a blue-print of the law and practice surrounding criminal investigations in any one particular jurisdiction, but was written with the view to point out what is common practice in most English-speaking jurisdictions.