Tax investigations

Companies and individuals who have been suspected of fraud can be investigated by HMRC under what is known as a Code of Practice 9 Investigation. This can be an alternative to being prosecuted. Whilst HMRC will exercise their complete discretion as to whether they want to instigate a criminal investigation or not, they can give recipients the opportunity to make a full and frank disclosure of all their deliberate and non-deliberate conduct that has led to suspected wrongdoings in their tax affairs.

We can use our experience to represent you during the various scoping meetings with investigating officers of HMRC, secure a contractual disclosure facility, draft detailed disclosure reports which are able to satisfy the Revenue and negotiate a settlement which is beneficial to all parties.

HM Revenue & Customs can prosecute in the Crown Court as well as bring proceedings in the Tax Tribunal.

HMRC will usually enlist the assistance of the CPS in bringing criminal proceedings in the Crown Court.

Criminal allegations will typically involve an element of dishonesty.  Allegations may relate to the deliberate submission of false information, fraudulent schemes (for instance ‘missing trader’/MTIC/carousel frauds) or arrangements which purport to limit/mitigate tax liability, but which HMRC view as vehicles for channelling undeclared income.

Brett Wilson LLP is experienced in defending proceedings which involve serious allegations of MTIC Fraud, Carousel Fraud, Cheating the Public Revenue, Fraudulent Evasion of VAT, Fraudulent Conduct to obtain Tax Credits, Fraudulent Evasion of Duty/Evasion of Excise Duty.

You can appeal to the Tax Tribunal if you do not agree with a determination made by HMRC or the NCA in respect of your Tax affairs.

Claims against HMRC are usually in respect of your direct or indirect tax position.

The NCA are able to investigate your Tax Returns, instead of HMRC, if they suspect Money Laundering.

Brett Wilson’s litigation solicitors work together with leading barristers and, where appropriate, forensic accountants and other experts to prepare and present your case in the best way possible.

• Client representation in connection with investigations conducted by Her Majesty’s Revenue and Customs (“HMRC), the Serious Fraud Office (“SFO”), National Crime Agency (“NCA”) and the City of London Police.
• Advice and representation in proceedings for tax evasion-related offences.
• In-depth analysis and scrutiny of the evidence relied upon by prosecuting agencies.
• A no-nonsense, jargon-free explanation of the legal issues in your case.
• Advice on plea.
• Top counsel with proven and appropriate experience.
• Applications to dismiss charges where appropriate.
• Reliable advice and expert representation in applications for bail including the removal or variation of conditions.
• Expert advice on matters ancillary to any prosecution including abuse of process.
• Advice and representation in relation to any restraint order obtained by the Crown.
• The proofing of defence witnesses.
• The preparation of documentary and other evidence in support of your defence case.
• The provision of quality expert witnesses to assist with the presentation of forensic and medical evidence.
• An experienced team who will conduct negotiated settlements with prosecuting authorities where appropriate.
• Advice on prospective appeals.

A preliminary consultation will help you understand the legal and practical issues relating to your case and allow you to make an informed decision about what action to take.