Purpose – The purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals. Design/methodology/approach – The paper is a review of available material published in hard copy and on the internet. Findings – The paper finds...

Significant problems arise where an investigating authority searches premises for relevant material and the holder of the material asserts a claim of legal privilege over some, if not all, of the documents concerned. Invariably the holder's claim is rejected by the investigating authority,...