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To consider the impact of the investigation and prosecution of fraud offences upon a tax adviser.pdf
The speaker, an expert in fraud investigation and litigation support, will discuss the relevant rules and procedures relating to the prevention and investigation of fraud and related offences. Procedural issues such as admissibility of confessions, presumption of innocence, basic human rights of an accused in a criminal proceeding and power to enter and search will be considered. The objective of this seminar is to critically examine the potential legal and fraud risks connected with the provision of professional advice on tax planning.
In some cases a tax adviser may innocently cross the invisible line between tax avoidance and tax evasion and as a result he or she may be the subject of an investigation of an offence of conspiracy to defraud the Inland Revenue or to cheat Public Revenue. The question is when will a professional tax advice become an illegal advice?
At the end of the seminar course members
(a) will have a better understanding of the legal rules and procedures of investigation and prosecution of Conspiracy to Defraud and related fraud offences such as fraud, deception and false accounting and certain key criminal law concepts such as dishonesty and intent to defraud;
(b) will learn more about the rights of a suspect in general with specific reference to the presumption of innocence guaranteed by the Basic Law and the Bill of Rights and any exceptions; and.
(c) will be able to identify the standard and burden of proof in the prosecution of fraud offences and selected offences under the Inland Revenue Ordinance.
Reference will be made to cases in HK and other common law jurisdictions concerning the investigation and prosecution of professional advisers implicated in a conspiracy to defraud.
