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Criminal Tax Investigation

What are Criminal Tax Investigations?

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HMRC reserves Criminal Tax Investigations for severe cases to deter tax evasion or when taxpayer behavior is egregious.

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Description​

 

These investigations are managed by HMRC’s Fraud Investigation Service's specialist criminal team.

 

Consequences:

  • Criminal tax investigations are rare but carry severe consequences, including potential imprisonment rather than just financial penalties.

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Selection Criteria:

  • Nature of the Offence: High levels of document falsification, materially false statements, or conspiracy.

  • Involvement in Organized Crime: Offences like organized Tax Credit frauds, missing trader VAT frauds, and "carousel" frauds.

  • Person Involved: Individuals in positions of trust (e.g., accountants, tax advisers, solicitors, barristers, doctors) are more likely to face prosecution.

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Investigation Process:

  • Investigations follow procedures from The Police and Criminal Evidence Act (PACE), including recorded interviews under police caution.

  • Raids and searches at business and private premises are common to gather evidence for court use.

 

Fraud Investigation Service (Civil)

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Civil Investigations:

  • These investigations may occur if HMRC fails to secure a criminal prosecution but believes tax evasion occurred.

  • The aim is to reach a civil financial settlement when there is insufficient evidence for a criminal case.

 

Importance of Specialist Advice:

It's crucial to seek specialist tax investigation advice if contacted by HMRC’s Fraud Investigation Service to avoid escalation to criminal investigation.

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How We Can Help

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Expert Representation:

  • Criminal tax investigations are the most serious HMRC investigations, with significant implications for your personal and professional life.

  • Proper representation is essential. We specialise in handling HMRC tax investigations.

Strategies and Defence:

  • We advocate for civil resolution of the investigation, aiming to demonstrate that HMRC’s concerns are not as serious as initially thought.

  • Successfully reclassifying cases from criminal to civil can prevent criminal charges and reduce penalties.

Legal Coordination:

  • If criminal charges proceed, we recommend and collaborate with experienced legal advisors to ensure robust defence.

  • Our team works closely with legal representatives to provide comprehensive professional support and increase the chances of acquittal.

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Why Choose Us

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  • Specialist Knowledge: Extensive experience in tax investigations, including dealing with ex-HMRC inspectors.

  • Successful Track Record: Proven success in negotiating with HMRC to reclassify investigations from criminal to civil.

  • Comprehensive Support: From initial consultation to full representation, we provide the expertise and support needed to navigate complex tax investigations.

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If you are under HMRC Criminal Tax Investigation, contact us for a free, confidential, and no-obligation discussion. We offer an initial free-of-charge meeting to understand your case and determine how we can assist you.

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