Operation Rize - more to be said

For those of us involved in representing taxpayers faced with allegations of civil tax fraud, Operation Rize has been a first hand opportunity to see what happens when the Met's finest (cough) act  hand in hand operationally with the Revenue's finest (splutter). 

With allegations of judge shopping, and more besides, plod has come in for some much deserved criticsm here.  But, what about those fine upstanding types at HM Revenue & Customs who have been displaying an entire lack of regard for taxpayers' rights, and resorting to underhand tactics which could, in everyday parlance, well be described as criminal.   In more than one instance, we have seen the Revenue depriving the taxpayer of the entirety of their liquid resources  and refusing to release of any of the same until the taxpayer can make their case; thereby, in effect applying an excessive freezing injunction without the approval of the courts.  All the while, one gets the very distinct impression that members of CIF have been given the green light to act with impunity.  

One has to wonder whether before the dust settles on Rize, one, or more, Revenue policy makers are going to find themselves answering to a High Court judge.  That, in itself, would do the public at large a big favour but might it also be the occasion in which the courts also start looking favourably on the long overdue extension of Caparro, and see fit to impose a duty of care on the Revenue.