What did section 35 of the Commissioners for Revenue and Customs Act 2005 originally cover?

Section 35 originally set out the functions of the Director of Revenue and Customs Prosecutions, a role created by the 2005 Act to handle criminal prosecution work arising from HMRC investigations, including tax fraud and customs offences. The section formed part of a group of provisions spanning sections 34 to 39 of the Act.

Why was section 35 of the Commissioners for Revenue and Customs Act 2005 repealed?

Section 35 was repealed because the Government decided to merge the Director of Revenue and Customs Prosecutions with the Director of Public Prosecutions. This consolidation was effected by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834), taking effect from 27 March 2014.

Who now handles criminal prosecutions arising from HMRC investigations after the repeal of section 35?

Since 27 March 2014, criminal prosecutions arising from HMRC investigations, such as tax evasion or fraud cases, are conducted by the Crown Prosecution Service under the Director of Public Prosecutions. The underlying criminal offences and HMRC's investigatory powers remain unchanged; only the responsible prosecution office has changed.

What is the practical effect of the merger on HMRC tax fraud cases?

The practical effect is that the enforcement and prosecution landscape was simplified. Before 27 March 2014, HMRC referred prosecution cases to the Director of Revenue and Customs Prosecutions. After that date, such cases are referred to the Crown Prosecution Service. The legal effect of prosecutions remains the same for accountants and their clients.

Commissioners for Revenue and Customs Act 2005 section 35

Functions

Section 35 originally set out the functions of the Director of Revenue and Customs Prosecutions but was removed from the legislation in 2014 when that role was merged with the Director of Public Prosecutions.

Section 35 dealt with the functions of the Director of Revenue and Customs Prosecutions
The section was part of a group of provisions (sections 34 to 39) relating to that directorate
All of these sections were repealed with effect from 27 March 2014
The repeal resulted from the merger of the Director of Revenue and Customs Prosecutions with the Director of Public Prosecutions

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