What did section 38 of the Commissioners for Revenue and Customs Act 2005 originally cover?

Section 38 originally governed how prosecutions were conducted on behalf of the Revenue and Customs Prosecutions Office. It was part of a group of provisions, sections 34 to 39, that established the framework for criminal prosecutions relating to tax and customs matters handled by a dedicated office within HMRC.

Why was section 38 of CRCA 2005 repealed?

Section 38 was repealed with effect from 27 March 2014 by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834). The merger consolidated prosecution functions, transferring responsibility for tax and customs criminal prosecutions to the Crown Prosecution Service.

Who now handles criminal prosecutions for tax and customs matters in the United Kingdom?

Since 27 March 2014, the Crown Prosecution Service handles all criminal prosecutions relating to tax and customs matters in the United Kingdom. When HMRC investigates a case and determines criminal prosecution is appropriate, the case is referred to the Crown Prosecution Service, which decides whether to proceed and conducts any resulting prosecution.

What happened to the Revenue and Customs Prosecutions Office?

The Revenue and Customs Prosecutions Office ceased to exist following the merger of the Director of Revenue and Customs Prosecutions into the role of the Director of Public Prosecutions. This was part of a broader United Kingdom government initiative to streamline public bodies and consolidate prosecution functions under the Crown Prosecution Service.

Commissioners for Revenue and Customs Act 2005 section 38

Conduct of prosecutions on behalf of the Office

Section 38 dealt with the conduct of prosecutions on behalf of the Revenue and Customs Prosecutions Office, but this section has been removed from the legislation.

Section 38 originally governed how prosecutions were conducted on behalf of the Revenue and Customs Prosecutions Office
The section was part of a group of provisions (sections 34 to 39) relating to the prosecutions office
All of these sections were removed from the Act with effect from 27 March 2014
The removal was a consequence of merging the Director of Revenue and Customs Prosecutions with the Director of Public Prosecutions, meaning prosecution functions transferred to the Crown Prosecution Service

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