Cheating the Public Revenue is a common law offence which can be committed without any positive steps having been undertaken. A failure to act can amount to cheating the Revenue, such as failure to submit a VAT return or pay VAT due.

John Veale of Kangs Solicitors comments upon the offence.

Nature Of The Offence | Kangs Financial Offences Defence Team

This common law offence continues to be prosecuted along- side offences created by statute such as section 72 of the Value Added Tax Act 1994, VAT evasion, and section 106 of the Tax Management Act 1970, income tax evasion.     

Whilst there is an overlap between the common law offence and the statutory offences, Cheating the Public Revenue is often used for the most serious of tax offences such as carousel fraud, or substantial tax fraud not specifically covered by statute.

Cheating the Public Revenue is a ‘conduct offence’ and no actual loss to the Public Revenue needs to be proved by the Prosecution.

The offence can only be tried in the Crown Court  where the maximum sentence upon conviction is life imprisonment, which explains why the charge is generally reserved for the most serious offences.

How Can We Help? | Kangs Financial Fraud Defence Solicitors

Kangs Solicitors has a national reputation for defending clients facing criminal prosecutions of all types including the most complex fraud offences.

Our team is led by Hamraj Kang who is recognised as a leading expert in the field. He is one of only two solicitors nationally to be ranked as a ‘star individual’ for four consecutive years in the legal directory Chambers & Partners.

Other members of the team are ranked in the Legal 500 and also ranked in Chambers & Partners.

If you are in need of our expert help and advice please do not hesitate to contact our team through:

Hamraj Kang
hkang@kangssolicitors.co.uk
07976 258171 | 020 7936 6396 | 0121 449 9888

John Veale
jveale@kangssolicitors.co.uk
0121 449 9888 | 020 7936 6396

Tim Thompson
tthompson@kangssolicitors.co.uk
020 7936 6396 | 0121 449 9888