Mapeley Limited is a Guernsey -based outsourcing and property investment business. It was previously listed on the London Stock Exchange and constituent of the FTSE 250 Index .
67-667: The company was founded in 1999. In 2001, it entered into an outsourcing contract with HM Revenue & Customs . In 2000 it purchased a portfolio of properties from Abbey and then leased them back again to Abbey . Then in 2006 it secured a major outsourcing contract from the Identity and Passport Service . The company was listed on the London Stock Exchange in 2005, before being delisted in 2009 after facing significant headwinds and poor share price performance. The company has operations organised as follows: The group
134-554: A belief that they had committed an offence. The Scarman report found that black people were having 'stop and search' powers disproportionately used against them. A notable example of this was at the 1976 Notting Hill Carnival, where there was a perceived threat of 'black' crime, resulting in the police justifying using 'sus' laws inappropriately, including 'flooding' resources into the area. This resulted in violence. Furthermore, high-profile miscarriages of justice, including three innocent youths being imprisoned for allegedly murdering
201-528: A statutory right of entry into a private dwelling, that is to say they were allowed to break and enter without reason, but the Inland Revenue did not. PACE and its subsequent enactments limits that. Various other government agencies including TV Licensing , the Royal Mail , BT Group (from its days of being spun off from General Post Office Telephones) and about seventeen others also have
268-682: A collection rate of 95.3% (up from 92.7% in 2005-6). At the end of March 2009, HMRC was managing 20 million 'open' cases (where the department's systems identify discrepancies in taxpayer records or are unable to match a return to a record) which could affect around 4.5 million individuals who may have overpaid in total some £1.6 billion of tax and a further 1.5 million individuals who may have underpaid in total some £400 million of tax. HMRC guidance notes that flexible arrangements can be made, where necessary, to assist individuals and businesses who have unpaid tax debts. Such "Time to Pay arrangements", for example an agreed monthly payment schedule, are based on
335-431: A constable may arrest a person, without requiring a warrant if: The section provides that a constable must have reasonable grounds to believe that it is necessary to arrest a person in order to: This section provides that a person who is not a constable (such as a member of the public), can arrest a person, in certain circumstances. This relates to citizen's arrests (however, the term later became inapplicable, following
402-485: A constable's power under Common Law , to enter a location to deal with or to prevent a breach of the peace. This section provides that a constable may enter the premises of a person who has been arrested for an indictable offence, if they reasonably suspect that there is evidence that relates to the offence they have been arrested for or another indictable offence, connected with or similar to that offence. A constable cannot use this power unless authorised by an officer at
469-399: A date, time and place after an offence has occurred, where arrest is either not possible (due to necessity criteria not being made out), or on the officer's decision. Despite being called a 'voluntary' interview, a person could be subject to arrest if they fail to attend the interview, as the purpose of such an interview is to assist police with their investigation. The section explains that
536-562: A formality which was written in PACE 1984 Section 30A. PACE established the role of the appropriate adult (AA) in England and Wales. It describes the AA role as "to safeguard the rights, entitlements and welfare of juveniles and vulnerable persons to whom the provisions of this and any other Code of Practice apply”. The 1981 Brixton riots and the subsequent Scarman report were key factors in
603-702: A landmark ruling by the European Court of Justice (ECJ). This decision reversed a previous European Commission ruling from 2019 that classified a UK tax exemption as illegal state aid, requiring HMRC to collect additional taxes. The tax exemption, applicable from 2013 to 2018, was designed to support British-based multinationals by exempting certain overseas financing activities from controlled foreign company (CFC) rules. These rules generally prevent companies from reducing tax liabilities by shifting profits to foreign subsidiaries. The exemption, initially introduced by former UK Chancellor George Osborne, aimed to make
670-407: A major review of the powers required by HMRC was announced at the time of the 2004 pre-budget report on 9 December 2004, covering the suitability of existing powers, new powers that might be required, and consolidating the existing compliance regimes for surcharges, interest, penalties and appeal, which may lead to a single, consolidated enforcement regime for all UK taxes, and a consultation document
737-682: A mixed-raced male prostitute named Maxwell Confait , as well the Birmingham Six showed there was a requirement for police accountability. In 1979, the government appointed a Royal Commission on Criminal Procedure, with Sir Cyril Phillips noting that in the 20th century, no review had been complete of police processes. In 1981, the Royal Commission reported how stop and search powers had been used in an 'unsatisfactory' manner. The report proposed that across England and Wales, there should be powers and safeguards that were uniform, with
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#1732793110618804-690: A model for businesses looking to strengthen their own fraud prevention teams. He emphasized the growing sophistication of fraudulent activities, including the use of artificial intelligence in scams. Laffont highlighted that fraud accounts for over 40% of recorded crimes in England but receives only 2% of police resources, which disproportionately affects vulnerable populations. He further pointed out that tier 2 financial institutions are becoming prime targets for sophisticated criminal enterprises, posing risks to their customers. To combat these challenges effectively, Laffont advocates for rapid skill acquisition and holistic team development within organizations. He stresses
871-714: A number of other types of offences against the Treasury. The criminal investigation department is at the head of its Customer Compliance Group, known as Fraud Investigation Service (FIS). HMRC has a strong cadre of criminal investigators responsible for investigating Serious Organised Fiscal Crime. This includes all of the previous Customs criminal work (other than drug trafficking, but used to include this up until 2008) such as tobacco, alcohol, and oils smuggling. They have aligned their previous Customs and Excise powers to tackle previous Inland Revenue criminal offences. Fraud Investigation Service are responsible for seizing (or preventing
938-399: A person is initially arrested on suspicion of theft from a shop, where CCTV later emerges whilst they're in custody of them stealing from another shop before their arrest. Subsequently, they would be arrested for that previous shoplifting. This section provides that a constable, having established reasonable grounds, may search an arrested person, in any place other than a police station (this
1005-472: A person must be told that they are able to leave the interview at any time (unless they are arrested) and that if a police officer decides to arrest them, the person must be informed that they are under arrest. This section provides that whilst a person has been arrested and is at a police station regarding that offence and another offence is discovered that he would be arrested for, a constable shall arrest him for that other offence. For example, it may be that
1072-462: A report from Citizens Advice highlighted frustration amongst callers to HMRC over long holding times. The report claimed that "thousands" of callers were waiting on average 47 minutes to have their call answered, often at considerable expense to the caller. HMRC alleged that the "unscientific and out-of-date survey of tweets" did "not represent the real picture" but said that 3000 extra staff had been taken on to respond to calls. A June 2015 report from
1139-430: A report. The report said: "We are deeply disappointed by HMRC's handling of whistleblowers. We consider that HMRC's use of powers reserved for tackling serious criminals against Mr Osita Mba was indefensible. HMRC told us that it had changed how it deals with whistleblowers and that it now provides information to its audit and risk committee who can use this to challenge how HMRC handles whistleblowers." In September 2015,
1206-475: A statutory right of entry. One intent of PACE and its successors is to prevent the abuse of this right, or remove it entirely, to balance the privacy of the individual against the needs of the State. Part I provides police powers to stop and search a person or vehicle. Notably, Section 1 outlines that a constable has a power to search any person or vehicle for stolen or prohibited articles, including: Part II of
1273-571: A value of £2.6 billion. In February 2010, HMRC encountered problems following the implementation of their taxes modernisation program called Modernising Pay-as-you-Earn Processes for Customers (MPPC). The IT system was launched in June 2009 and its first real test came in a period known as annual coding. Annual coding issues certain codes to tax payers on a yearly basis. The annual coding process sent out incorrect tax coding notices to some taxpayers and their employers meaning that they would pay too much tax
1340-523: Is covered by s54 PACE 1984). The search can only be conducted if the constable reasonably believes that the arrested person may present a danger to themselves or others, allowing a constable to search them for items that may assist them from escaping from 'lawful custody' or that may be evidence relating to an offence. If a person has been arrested for an indictable offence, then the officer may enter and search any premises they were in immediately before they were arrested, to search for evidence in relation to
1407-409: Is necessary to seize it to prevent its concealment, loss, damage, alteration or destruction (e.g. drugs being hidden and therefore evidence being lost). This does not include items of legal privilege, even if an officer believes that seizure would guarantee its safety. This section provides that police may retain an item seized under section 19 as long as they require, so long as it is necessary in 'all
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#17327931106181474-487: Is privately held, with Fortress Investment Group understood to be the largest shareholder. HM Revenue %26 Customs His Majesty's Revenue and Customs (commonly HM Revenue and Customs , or HMRC ) is a non-ministerial department of the UK Government responsible for the collection of taxes , the payment of some forms of state support , the administration of other regulatory regimes including
1541-769: Is the financial secretary to the Treasury , Nigel Huddleston MP The chairman of HMRC was an executive role until 2008. Mike Clasper served as a non-executive chairman. From August 2012, the post was abolished with a 'lead non-executive director' chairing board meetings instead. The chief executive is also the first permanent secretary for HMRC and the accounting officer. Executive chair and permanent secretary Non-executive board members as of November 2019: Source: See civil service grading schemes for details. HMRC's Criminal Investigators and Mobile Enforcement Officers deployed within Fraud Investigation Service are uniformed officers. HMRC Officers have
1608-675: Is the Criminal Procedure (Scotland) Act 1995. PACE also sets out responsibilities and powers that can be utilized by non-sworn members of the Police i.e. PCSOs , by members of the public or other government agencies e.g. FSA officers, the armed forces, HMRC officers, et al. PACE has been modified by the Policing and Crime Act 2017 , "which mean[s] that there is now a presumption that suspects who are released without charge from police detention will not be released on bail ,"
1675-634: The Climate Change Levy . Other aspects of the department's responsibilities include National Insurance Contributions (NIC), the distribution of Child Benefit and some other forms of state support including the Child Trust Fund , payments of Tax Credits , enforcement of the National Minimum Wage , administering anti- money laundering registrations for Money Service Businesses and collection and publication of
1742-531: The National Audit Office indicated that the total number of calls answered by HMRC fell from 79% in 2013–14, to 72.5% in 2014–15; however, a subsequent report in May 2016 suggested that performance improved following the recruitment drive. In November 2024, HM Revenue and Customs began refunding several major British companies, including firms listed on the London Stock Exchange and ITV , following
1809-568: The PAYE system, which meant it would receive information on tax and employee earnings from employers each month, rather than at the end of a tax year. A trial of the new system began in April 2012, and all employers switched by October 2013. In 2012, Revenue Scotland was formed and on 1 April 2015 it took HMRC responsibility to collect devolved taxes in Scotland . In 2015 Welsh Revenue Authority
1876-559: The Police and Criminal Evidence Act 1984 ) is to arrest anyone who has committed, or whom the officer has reasonable grounds to suspect has committed, any offence under the Customs and Excise Acts as well as related fraud offences. On 30 June 2006, under the authority of the new Labour home secretary , John Reid , extensive new powers were given to HMRC. Under chairman Sir David Varney, a new Criminal Taxes Unit of senior tax investigators
1943-535: The Regulation of Investigatory Powers Act (RIPA) "to examine the belongings, emails, internet search records and phone calls of their own solicitor, Osita Mba, and the phone records of his then wife" to find if he had spoken to the investigations editor of The Guardian , David Leigh . MPs in the House of Commons public accounts committee praised Osita Mba and called for scrutiny into HMRC's use of RIPA powers in
2010-491: The Treasury , so that the Treasury became responsible for "strategy and tax policy development" and HMRC took responsibility for "policy maintenance". In addition, certain investigatory functions moved to the new Serious Organised Crime Agency , as well as prosecutions moving to the new Revenue and Customs Prosecution Office. A further programme of job cuts and office closures was announced on 16 November 2006. Whilst some of
2077-731: The national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise , which took effect on 18 April 2005. The department's logo is the Tudor Crown enclosed within a circle. The department is responsible for the administration and collection of direct taxes including Income Tax , Corporation Tax , Capital Gains Tax (CGT) and Inheritance Tax (IHT), indirect taxes including Value Added Tax (VAT), excise duties and Stamp Duty Land Tax (SDLT), and environmental taxes such as Air Passenger Duty and
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2144-480: The Act relates to the police's powers in relation to entering and searching a location, as well as the seizure of items This section provides that a constable can make an application for a warrant to a justice of the peace to enter and seize items from a premises, on the reasonable grounds they believe: This provides that a constable can enter a premises under the following circumstances, if they are: PACE did not effect
2211-797: The Customer Compliance Group (CCG) and the Fraud Investigation Service (FIS). The CCG, responsible for enforcing tax compliance and addressing issues such as tax evasion, saw its workforce grow from 25,656 full-time equivalent staff (FTE) in November 2021 to a peak of 28,617 in October 2022, before stabilizing at 26,841 in October 2023. The FIS, which conducts both civil and criminal investigations into serious fraud cases, also experienced growth, increasing from 4,244 FTE in November 2021 to 4,956 by October 2022, although it slightly decreased to 4,735 by October 2023. The financial commitment to
2278-549: The FIS is reflected in rising pay costs, which increased from £267.1 million in the 2021-2022 fiscal year to £288.8 million in 2022-2023, with an estimated expenditure of £286.2 million projected for 2023-2024. This investment underscores HMRC's ongoing dedication to protecting public revenue and ensuring tax compliance across the UK. Yves Laffont, Sector Lead for Financial Crime Consulting Services at FDM Group, noted that HMRC's efforts serve as
2345-705: The Inland Revenue and HM Customs & Excise was announced by then chancellor of the Exchequer Gordon Brown in the budget on 17 March 2004. The name for the new department and its first executive chairman, David Varney , were announced on 9 May 2004. Varney joined the nascent department in September 2004, and staff started moving from Somerset House and New Kings Beam House into HMRC's new headquarters building at 100 Parliament Street in Whitehall on 21 November 2004. The planned new department
2412-402: The Inland Revenue's tax and National Insurance system from 1994 to 2004. In 2003, the launch of a new tax credit system led to over-payments of £2 billion to over two million people. EDS later paid £71.25 million in compensation for the disaster. In 2004, the contract was awarded to Capgemini . This contract, also with Fujitsu and BT , was one of the biggest ever IT outsourcing contracts, at
2479-487: The Serious Organised Crime & Police Act 2005, which 'abolished the statutory concept of the "arrestable offence"'). It allows a member of the public to arrest a person in the act of committing an indictable offence or that they reasonably suspect is committing an indictable offence, as well as a person guilty of an offence or who the member of the public reasonably suspects to be guilty of committing
2546-399: The UK a more attractive headquarters for large international corporations. The European Commission initially contended that this exemption provided undue benefits to British companies, constituting illegal state aid, and required the UK to collect back taxes. However, the final appeal in 2024 sided with the UK, allowing HMRC to refund the affected companies and marking a significant moment in
2613-439: The aim being to reduce the level of searches that were random and discriminatory. The purpose of PACE was to unify police powers under one code of practice and to balance carefully the rights of the individual against the powers of the police. Although PACE is a fairly wide-ranging piece of legislation, it mainly deals with police powers to search an individual or premises, including their powers to gain entry to those premises,
2680-413: The category of arrestable offences , with a new general power of arrest for all offences. PACE is applicable not only to police officers but to anyone with conduct of a criminal investigation including Her Majesty's Revenue and Customs and to military investigations conducted by service police . Any person with a duty of investigating criminal offences or charging offenders is also required to follow
2747-411: The circumstances', such as for evidence at court, for further investigation, e.g. forensic examination or to ascertain the lawful owner of the item (if there are reasonable grounds to believe the item was obtained as the result of an offence). This section does not allow for any items seized for a person that is not evidential to be retained when they are no longer in custody. This section provides that
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2814-475: The clothing or items to: The custody officer may also seize an item if they have reasonable grounds to believe that the item may be evidence that relates to an offence. An arrested person must be told the reason for items being seized, unless they are violent or likely to become violent or are incapable of understanding information explained to them. The Home Office and the Cabinet Office announced
2881-632: The codes of practice while searching, arresting, detaining or interviewing a suspect may lead to evidence obtained during the process becoming inadmissible in court. PACE also introduces various Codes of Practice, one of the most notable being an arrest without warrant can only be lawful if the necessity test contained within Code G of PACE is met. PACE was significantly modified by the Serious Organised Crime and Police Act 2005 . This replaced nearly all existing powers of arrest, including
2948-405: The combined headcount of Customs (then around 23,000) and Inland Revenue (then around 68,000). In addition, 2,500 staff would be redeployed to "front-line" activities. Estimates suggested this may save around £300 million in staff costs, out of a total annual budget of £4 billion. The total number of job losses included policy functions within the former Inland Revenue and Customs which moved into
3015-550: The debtor's specific financial circumstances and the guidance notes that no "standard" Time to Pay arrangement exists. Interest is payable on a Time to Pay arrangement. In 2007–08 HMRC overpaid tax credits to the value of £1 billion; at the end of March 2009, HMRC had £4.4 billion of overpayments to be recovered. On 20 November 2007, the Chancellor of the Exchequer , Alistair Darling , announced that two discs that held
3082-610: The exercise of those powers. Part VI of PACE required the Home Secretary to issue Codes of Practice governing police powers. The aim of PACE is to establish a balance between the powers of the police in England and Wales and the rights and freedoms of the public. Equivalent provision is made for Northern Ireland by the Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341) . The equivalent in Scots Law
3149-552: The first time, to have the same ability as customs officers to monitor suspects and arrest them. On 19 July 2006, the executive chairman of HMRC, Sir David Varney resigned. HMRC is also listed under parts of the British government which contribute to intelligence collection, analysis and assessment. Their prosecution cases may be co-ordinated with the police or the Crown Prosecution Service . The merger of
3216-493: The following year. In August 2010, seven HMRC staff were sacked for deliberately underpaying benefits to ethnic-minority claimants. Dave Hartnett, permanent secretary for tax at HMRC, said the department operates a zero-tolerance policy on racial discrimination. The whistleblower Osita Mba revealed to The Guardian that HMRC entered a deal with Goldman Sachs which allowed Goldman Sachs to escape paying £10 million interest on unpaid tax. Following this HMRC used powers under
3283-487: The handling of exhibits seized from those searches, and the treatment of suspects once they are in custody, including being interviewed. Specific legislation as to more wide-ranging conduct of a criminal investigation is contained within the Criminal Procedures and Investigation Act 1996 . Criminal liability may arise if the specific terms of the Act itself are not conformed to, whereas failure to conform to
3350-449: The importance of establishing a risk management mindset and fostering adaptability to change as key components of successful fraud prevention strategies. Police and Criminal Evidence Act 1984 The Police and Criminal Evidence Act 1984 (c. 60) ( PACE ) is an Act of Parliament which instituted a legislative framework for the powers of police officers in England and Wales to combat crime, and provided codes of practice for
3417-535: The legal landscape for UK tax and state aid policy. Revenue and Customs Digital Technology Services (RCDTS) is a subsidiary of HMRC established in 2015 to provide technical and digital services. The company works exclusively for HMRC and its employees are not civil servants . On 17 January 2022, HMRC announced its intention to wind up the company. HMRC has made a substantial investment of nearly £300 million to enhance its compliance and fraud investigation efforts. This funding has led to an increase in staffing within
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#17327931106183484-563: The loss of) billions of stolen pounds of HMG 's revenue. Their skills and resources include the full range of intrusive and covert surveillance and they are a senior partner in the Organised Crime Partnership Board. HMRC's criminal investigation department is Fraud Investigation Service (FIS). Officers deployed in their criminal investigation teams have the same powers as police officers, and have wide-ranging powers of arrest, entry, search and detention. HMRC have
3551-403: The offence they have been arrested for. This section provides that a custody officer at a police station is responsible for ascertaining all the items an arrested person has on them, with these items being recorded. The custody officer may seize and retain any of the items. Clothes and other personal items may only be seized if the custody officer believes the person they are seized from may use
3618-404: The offence. This section provides that when a person is arrested, as soon as it is 'reasonably practicable', they should be provided with information regarding their arrest. This includes: This section provides information about what should happen when a person attends a voluntary interview. Voluntary interviews are conducted similar to a person who has been arrested, albeit, they are arranged at
3685-454: The offices closed were in bigger cities where other offices already exist, many were in local, rural areas, where there is no other HMRC presence. Initial proposals indicated that up to 200 offices would close and a further 12,500 jobs lost from 2008 to 2011. In May 2009, staff morale in HMRC was the lowest of 11 government departments surveyed. In 2013, HMRC began to introduce an update to
3752-599: The passage of the Act, which was brought in following recommendations set out by the Royal Commission on Criminal Procedure . Prior to the introduction of PACE, police relied on stop and search powers that were 'piecemeal'. Such powers included those within the Vagrancy Act 1824 , which developed 'sus' laws. These powers allowed police to stop a person found 'loitering' in a public place, if they suspected they had an intention to commit an offence, rather than
3819-561: The personal details of all families in the United Kingdom claiming child benefit had gone missing. This is thought to affect approximately 25 million individuals and 7.5 million families in the UK. The missing discs include personal details such as name, date of birth, National Insurance number, and bank details. The then chancellor stated that there was no indication that the details had fallen into criminal hands; however, he urged people to monitor their bank accounts. EDS ran
3886-525: The power to apply for orders requiring information to be produced; apply for and execute search warrants; make arrests; search suspects and premises following arrest; and recover criminal assets through the Proceeds of Crime Act 2002. They also have extensive surveillance powers that authorised criminal investigation officers are trained to utilise. The main power, under section 138 of the Customs and Excise Management Act 1979 (as amended by section 114 of
3953-465: The provisions of the PACE codes of practice as far as practical and relevant. Despite its safeguards, PACE was extremely controversial on its introduction, and reviews have also been controversial, as the Act was thought to give considerable extra powers to the police. With the conjunction of the Inland Revenue and HM Customs and Excise into Her Majesty's Revenue and Customs (HMRC), HMRC essentially gained extra powers since Customs and Excise had
4020-426: The rank of Inspector or above. This authorisation may be at the time or afterwards, where a constable must inform an authorising officer 'as soon as practicable'. This section provides that police have a general power of seizure, if they are lawfully on a premises. They may seize anything they reasonably believe has been obtained as a result of an offence having been committed (e.g. stolen property or drugs) and that it
4087-441: The same powers as police officers, but their equivalent police ranks are at a higher grade (see table below): & Chief inspector HMRC collected £660 billion for the Treasury in 2018/19. It estimated that total theoretical tax liabilities in that year were £629 billion, but £31 billion was not collected due to the " tax gap ", made up of money lost to tax evasion , tax avoidance , error and unpaid tax debts. This equates to
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#17327931106184154-682: The trade-in-goods statistics. Responsibility for the protection of the UK's borders passed to the UK Border Agency within the Home Office on 1 April 2008 and then to UK Border Force and the National Crime Agency in 2013; however, HMRC officers are also regularly deployed at the border to assist on operations. HMRC is also a law enforcement agency, responsible for investigating and tackling tax fraud, excise (tobacco & alcohol) fraud, smuggling, money laundering and
4221-795: Was announced formally in the Queen's Speech of 2004 and a bill , the Commissioners for Revenue and Customs Bill, was introduced into the House of Commons on 24 September 2004, and received royal assent as the Commissioners for Revenue and Customs Act 2005 on 7 April 2005. The Act also creates a Revenue and Customs Prosecutions Office (RCPO) responsible for the prosecution of all Revenue and Customs cases. The old Inland Revenue and Customs & Excise departments had very different historical bases, internal cultures and legal powers. The merger
4288-503: Was created to target suspected fraudsters and criminal gangs. To disrupt and clamp down on criminal activity. This HMRC/CTU would pursue suspects in the same way the US Internal Revenue Service caught out Al Capone on tax evasion . These new powers included the ability to impose penalties without needing to prove the guilt of suspected criminals; extra powers to use sophisticated surveillance techniques, and for
4355-645: Was described by the Financial Times on 9 July 2004, as "mating the C&;E terrier with the IR retriever". For an interim period officers of HMRC are empowered to use existing Inland Revenue powers in relation to matters within the remit of the old Inland Revenue (such as income tax , stamp duty and tax credits ) and existing Customs powers in relation to matters within the remit of the old Customs & Excise (such as value added tax and excise duties ). However,
4422-595: Was formed and on 1 April 2018 it took HMRC responsibility to collect devolved taxes in Wales. On 12 November 2015, HMRC proposed to replace local offices with 13 regional centres by 2027. The board is composed of members of the executive committee and non-executive directors . Its main role is to develop and approve HMRC's overall strategy, approve final business plans and advise the chief executive on key appointments. It also performs an assurance role and advises on best practice. The Treasury minister responsible for HMRC
4489-476: Was published after the 2005 budget on 24 March 2005. Legislation to introduce new information and inspection powers was included in the Finance Act 2008 (Schedule 36). The new consolidated penalty regime was introduced via the Finance Act 2007 (Schedule 24). As part of the spending review on 12 July 2004, Gordon Brown estimated that 12,500 jobs would be lost as result of the merger by March 2008, around 14% of
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