Tax Investigation Services
Adrian & Co Tax team understands that Tax Investigations can be very stressful and time consuming.
Our Tax Investigation Team aims to provide you with specialist advice to minimise the stress and anxiety that an HMRC investigation may cause. We endeavour to resolve the tax investigation in the most efficient and cost effective manner whilst minimising your tax exposure wherever possible.
At Adrian & Co we specialise in the whole range of tax investigations from voluntary disclosures and those conducted at local compliance level right through to cases of serious tax fraud and tax evasion under HMRC’s Code of Practice 9 (COP9) – Contractual Disclosure Facility conducted by HMRC’s Specialist Investigations team. We also provide VAT Inspection advice and specialise in VAT Fraud cases.
We operate on the basis that all clients receive the highest levels of professional representation, service, courtesy and value for money. If you are subject to a tax investigation by HMRC, please give us a call today.
HMRC Criminal Investigations
HMRC are keen to reinforce their role as a prosecuting authority. They keep absolute discretion to decide to conduct a criminal investigation in any matter as they see fit. However, most investigations, even serious fraud, do not result in a criminal investigation but are concluded on a civil basis.
A number of factors influence HMRC in deciding whether an investigation should be on a civil or criminal footing, chief amongst them the degree to which a successful criminal prosecution would have a wider deterrent effect for others, or where a case is so serious that on its own a criminal investigation and possible successful prosecution is appropriate. In other cases, should a taxpayer fail to make a full and complete disclosure to HMRC when challenged by them, there is a much higher chance that HMRC will revert to a criminal investigation.
HMRC’s Criminal Investigation statement and policy is laid out on their website, but factors that will likely weigh heavily in such considerations include:
- Making false statements or supplying false documents to HMRC during an investigation
Deliberate concealment, deliberate deception, corruption or conspiracy
Using forged or false documentation
- Where there is a history of tax offences or a repeated course of unlawful conduct or where there have been previous investigations
- Suspicions involving persons in positions of trust, accountants, solicitors, Magistrates
- Misrepresenting fact or altering or falsifying documentation to secure a tax advantage (especially as regards a tax avoidance scheme)
- A systematic fraud where the nature of the fraud or the amount of tax evaded could be considered a threat to the general tax base
HMRC’s Criminal investigations are conducted under the powers within the Police and Criminal Evidence Act (or PACE) and we always recommend and work closely with lawyers familiar with tax prosecution activity. When considering whether a case should be investigated under the CDF procedures or is the subject of a criminal investigation, one factor to be considered is whether the taxpayer has made a complete and unprompted disclosure of the offences committed.
Even where a criminal investigation has begun, it is sometimes possible to persuade HMRC to move matters to a civil footing, and we have experience of assisting in such negotiations successfully.
Should you be facing a criminal investigation, urgent advice from a specialist is urged.
How can we help?
We have been dealing with HMRC related troubles for over 10 years, having dealt with many of cases. Our clients tell us that they value our extensive knowledge and genuine “hands on” approach to any matter involving HMRC disputes and difficulties.
We believe in giving a no nonsense level of support with affordable fees and costs. Our pricing structure is affordable, and we will fixed budgets for our engagements avoiding the traditional open-ended, “on the clock” approach of larger firms and our competitors.