Loading…
Close iconClose icon DarkLight mode

Find us quickly

130 Wood Street, London, EC2V 6DL
enquiries@buzzacott.co.uk    T +44 (0)20 7556 1200

Google map screengrab

HMRC criminal tax investigation services

Being under criminal tax investigation might leave you feeling like you’re at breaking point, however, not all investigations have to end in criminal prosecution. Find out the ins-and-outs of criminal tax investigations and how enlisting a specialist adviser can assist your case.

Get specialist tax investigation help today: +44 (0)20 7710 3389

HMRC is responsible for investigating suspected criminal activity across the breadth of direct and indirect taxes throughout the UK. HMRC’s criminal investigation policy states that it has complete discretion to conduct a criminal tax investigation in any case, particularly where HMRC feels the need to send a “strong deterrent message” or where the case is so serious that only a criminal sanction is appropriate. However, not every criminal tax investigation results in a successful criminal prosecution.

Historically, HMRC’s policy has been to deal with suspected tax fraud/evasion via its Code of Practice 9 (COP9)/ Contractual Disclosure Facility procedure. But, where a taxpayer under a COP9 investigation rejects HMRC’s offer of the Contractual Disclosure Facility, HMRC reserves the right to reconsider the case as a criminal tax investigation. Additionally, where a taxpayer under a COP9 investigation accepts the Contractual Disclosure Facility offer but makes materially false or incomplete disclosures, HMRC will often feel it has no option but to criminally investigate.

HMRC routinely finds itself under scrutiny and criticism either for the number of cases it prosecutes or the types of cases. Critics have also suggested that HMRC has been increasing its prosecutions by focusing on lower complexity cases, some of which concerned less than £50,000 of potential lost revenue. HMRC has also found itself subject to false COVID-19 furlough/eat-out-to-help-out claims, in addition to the more typical types of tax evasion. It is, therefore, inevitable that the number of criminal investigations will continue to increase. Cases that might previously have been dealt with under a COP9 investigation will now face an increased likelihood of being criminally investigated.

Speak to our experts

Mark Taylor

+44 (0)20 7710 3389
taylorm@buzzacott.co.uk

Barbara Bento

+44 (0)20 3972 6606
bentob@buzzacott.co.uk
LinkedIn

HMRC is responsible for investigating suspected criminal activity across the breadth of direct and indirect taxes throughout the UK. HMRC’s criminal investigation policy states that it has complete discretion to conduct a criminal tax investigation in any case, particularly where HMRC feels the need to send a “strong deterrent message” or where the case is so serious that only a criminal sanction is appropriate. However, not every criminal tax investigation results in a successful criminal prosecution.

Historically, HMRC’s policy has been to deal with suspected tax fraud/evasion via its Code of Practice 9 (COP9)/ Contractual Disclosure Facility procedure. But, where a taxpayer under a COP9 investigation rejects HMRC’s offer of the Contractual Disclosure Facility, HMRC reserves the right to reconsider the case as a criminal tax investigation. Additionally, where a taxpayer under a COP9 investigation accepts the Contractual Disclosure Facility offer but makes materially false or incomplete disclosures, HMRC will often feel it has no option but to criminally investigate.

HMRC routinely finds itself under scrutiny and criticism either for the number of cases it prosecutes or the types of cases. Critics have also suggested that HMRC has been increasing its prosecutions by focusing on lower complexity cases, some of which concerned less than £50,000 of potential lost revenue. HMRC has also found itself subject to false COVID-19 furlough/eat-out-to-help-out claims, in addition to the more typical types of tax evasion. It is, therefore, inevitable that the number of criminal investigations will continue to increase. Cases that might previously have been dealt with under a COP9 investigation will now face an increased likelihood of being criminally investigated.

What should you do?

What should you do?

Typically, HMRC either notify you that you are under criminal investigation either by inviting you to attend a Police Station for interview or through the execution of a search and arrest operation. If you find yourself subject to an HMRC criminal tax investigation, you need specialist representation

We provide a discreet and comprehensive service that is tailored to meet your unique needs and protect your interests. We have had great success in changing HMRC’s focus of the investigation from a criminal investigation to a civil one, thus protecting your liberty, reputation and assets.

Should HMRC (or the Crown Prosecution Service) insist on proceeding criminally, we have a proven track record of defending clients. We work closely with some of the UK’s leading criminal defence lawyers to provide you with a multi-disciplined team and the most comprehensive advice and representation.

Our service includes a thorough review of any tax fraud allegation, and any claims/computations put forward by HMRC to suggest alternative interpretations where appropriate. We will present you with all available options and a clear explanation of the potential consequences of each.

Our team

Our team

The team is led by Mark Taylor, Partner, and Barbara Bento, Head of Tax Investigations and Dispute Resolutions, who are recognised experts in all areas of tax investigations and disputes. Mark has served in all of HMRC’s elite investigation offices, including HMRC’s Criminal Investigations & Restraint & Confiscation teams. The team has an outstanding success in assisting clients under criminal investigation, demonstrating that either there is insufficient evidence to provide a realistic prospect of conviction or that there are public interest factors against prosecution.

Buzzacott were very professional and took the time to understand and assess my position fully and fairly. They took away the stress of dealing with what could have been a very unpleasant situation. The work they did finally resulted in a positive outcome. I can’t praise their professionalism highly enough.
Client

Get help today

Call us today on +44 (0)20 7710 3389 or fill in the form below and a member of our team will be in touch. All communications are in the strictest confidence.

Get in touch
Close iconClose icon backback
Your search for "..."
did not yield any results.
... results for "..."
Search Tags