Tax-Based Asset Recovery: Using Tax Assessments and Enforcement against Proceeds of Crime

Course overview

When the evidence will not support a conviction or a forfeiture order, the tax system can still reach criminal wealth. Undeclared income is taxable whatever its source, and revenue authorities have assessment and collection powers that are often faster than the courts. This tax-based asset recovery course shows practitioners how to use those powers lawfully and effectively against proceeds of crime.

Participants examine the legal basis for taxing criminal income, the information gateways that allow revenue authorities and law enforcement to share data, and how to choose between tax and criminal routes or combine them. They learn to build tax cases from financial investigation material, apply indirect methods of income reconstruction, raise assessments and penalties, and use collection tools such as agency notices, liens and distraint. Joint working is covered in depth through case examples involving corrupt officials, smugglers and fraudsters. Participants also consider safeguards against misuse of tax powers.

Participants leave able to identify cases suited to tax-based recovery and to work across agencies to recover tax on criminal wealth.

What you will be able to do

• Explain the legal basis for taxing income from crime
• Use information gateways between revenue and law enforcement agencies
• Decide when to use tax, criminal or combined recovery routes
• Reconstruct income using indirect methods
• Raise assessments and penalties on undeclared criminal income
• Apply tax collection tools to secure and recover assets

Who should attend

For revenue authority investigators and auditors, financial investigators and prosecutors who want to use tax tools against criminal wealth.

• Revenue authority investigators
• Tax auditors
• Financial investigators
• Asset recovery officers
• Prosecutors
• Anti-corruption investigators
• FIU analysts

Course outline

Fees are per participant in US dollars and cover tuition, course materials and your certificate. Travel and accommodation are not included.