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HM Revenue & Customs (HMRC) is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI). Prosecutions for criminal offences are only instigated against individuals, not companies.<\/p>
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This Government has invested over £917million over this Parliament which has seen the volume of mass market evasion prosecutions implemented as a result of HMRC Criminal Investigations increase fivefold.<\/p>
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The table below shows all prosecutions arising from HMRC criminal investigations including those for money laundering, other prohibitions and restrictions and other non-fiscal offences.<\/p>
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