HMRC Criminal Investigations

As part of its much-publicised crackdown on “tax evasion”, HMRC is now actively seeking to prosecute those it suspects of serious financial crime including failing to declare income, hiding assets overseas, commercial tax fraud and money laundering.

HMRC Criminal Investigations

As part of its much-publicised crackdown on “tax evasion”, HMRC is now actively seeking to prosecute those it suspects of serious financial crime including failing to declare income, hiding assets overseas, commercial tax fraud and money laundering.

The Khan Partnership advises individuals, entrepreneurs, professionals, high-net-worth individuals and organisations facing criminal investigations or prosecutions.

Our award winning and market leading (independently rated) tax litigation team has intricate knowledge of the legal regime and HMRC’s approach.  HMRC can offer certain disclosure agreements through its civil regime as a possible compromise for not pursuing criminal prosecutions.

We work closely with other professionals including accountants. We have particular expertise in achieving civil settlements by negotiating commercially favorable outcomes which include payment of the tax due with interest and penalties as an alternative to criminal prosecution.

If a civil settlement cannot be achieved, we will proactively defend a client’s interest throughout from dealing with dawn raids, subsequent arrest, interviews under caution to representing at trial and sentencing. We also advise on seizures and forfeiture of cash and assets under the Proceeds of Crime Act 2002.

We are tenacious, tactical, fight hard for our clients and not afraid to challenge HMRC.  We have achieved outstanding results with cases often being dropped at the investigation stage or achieving guilty verdicts at trial.

As part of its more robust approach in recent years HMRC will now begin a criminal investigation when it suspects the following:

  • Deliberate filing of inaccurate Tax and VAT Returns
  • Abuse of tax procedures
  • VAT Missing Trader Intra-Community (MTIC) fraud
  • VAT ‘Bogus’ registration repayment fraud
  • Money laundering
  • Forged or submitting false documents, deception, or corruption
  • Importation or exportation breaching prohibitions and restrictions
  • When HMRC has offered a person a Contractual Disclosure Facility (CDF) but it was rejected or they failed to disclose all correct information

For more information about our work in this area, please see our HMRC Criminal Investigations case studies