& Customs (HMRC) dealing with drug trafficking and associated criminal
finance and a part of UK Immigration dealing with organised immigration crime
(UKIS).
35. SOCA is an intelligence-led agency with law enforcement powers and harm
reduction responsibilities. Harm in this context is the damage caused to people
and communities by serious organised crime. The Agency will focus on, and
target, those criminals involved in drugs, human trafficking, major fraud and
counterfeiting. The use of interception warrants will be an important weapon in
the Agency’s fight against such serious crime.

HM Revenue & Customs (HMRC)
36. With the establishment of the Serious Organised Crime Agency (SOCA) on
1 April 2006, organisational changes took place within HM Revenue & Customs
(HMRC). From that date HMRC no longer has prime responsibility for the
investigation of large scale drugs smuggling, which previously formed a
substantial part of its work. Nevertheless, the level of criminality involved in the
fiscal frauds that remain within HMRC’s investigation remit is high with
interception being an effective tool in the investigation of non-commodity based
fraud.
37. During the period of this report, HMRC considered whether the statutory
denial of the use of interception (and other powers) in the investigation of former
Inland Revenue matters (within the Commissioners of Revenue and Customs Act
2005) was still appropriate in the light of evidence that serious organised crime
groups have become active in that area. HMRC believes that where the threshold
of serious crime is crossed, and it is necessary and proportionate to do so, it is
appropriate to use interception, and I understand provision has been made within
the current Serious Crime Bill to remove the existing statutory restrictions.

The Investigatory Powers Tribunal
38. The Investigatory Powers Tribunal (the Tribunal) was established by section
65 of RIPA. The Tribunal came into being on 2 October 2000 and from that date
assumed responsibility for the jurisdiction previously held by the Interception of
Communications Tribunal, the Security Service Tribunal and the Intelligence
Services Tribunal and the complaints function of the Commissioner appointed
under the Police Act 1997 as well as for claims under the Human Rights Act. The
President of the Tribunal is Lord Justice Mummery with Mr. Justice Burton
acting as Vice-President. In addition, five senior members of the legal profession
serve on the Tribunal. A Registrar has also been appointed to help in the process
of hearing claims alleging infringements of the Human Rights Act.
39. As my predecessor, Sir Swinton Thomas, explained in paragraph 25 of his
Annual Report for 2000, complaints to the Tribunal cannot easily be
“categorised” under the three Tribunal systems that existed prior to RIPA.
Consequently, I am unable to detail those complaints that relate to the interception
of communications that would have previously been considered by the
Interception of Communications Tribunal. I can only provide the information on
the total number of complaints made to the Investigatory Powers Tribunal. The
Tribunal received 86 new applications during the calendar year 1 January 2006 –
31 December 2006 and completed its investigation of 43 of these during the year
as well as concluding its investigation of 38 of the 52 cases carried over from
2005. 57 cases have been carried forward to 2007.

Assistance to the Investigatory Powers Tribunal
40. Section 57(3) of RIPA requires me to give all such assistance to the Tribunal
as the Tribunal may require in relation to investigations and other specified
matters. I was not asked to assist the Tribunal during the year 2006.

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