PROSECUTION DEFENCE  

Much of the HM Revenue & Customs enquiry process is geared towards a civil settlement where the authorities will seek a financial charge to cover unpaid duties, interest and a penalty. However, where the circumstances are appropriate and the evidence is deemed to be available then Prosecution will be considered.

HM Revenue & Customs have published their criteria for considering Prosecution. Examples of the kind of circumstances in which they will consider a criminal investigation includes:

  • organised criminal gangs attacking the tax system, including conspiracy;
  • where an individual holds a position of trust or responsibility, for example a tax adviser, accountant, solicitor or banker;
  • where false statements or materially false documents are provided in the course of a civil investigation;
  • where deliberate concealment, deception, conspiracy or corruption is suspected;
  • cases involving the use of false or forged documents;
  • cases involving importation or exportation breaching prohibitions and restrictions;
  • cases involving money laundering with a focus on advisors, accountants and solicitors etc who provide the means to put tainted money out of reach of law enforcement;
  • second time offenders;
  • cases involving theft, or the misuse or un lawful destruction of HMRC documents;

 





Prosecution cases have to follow precise procedures and getting it wrong at any stage can jeopardise the Crown’s case. This can be in the gathering of evidence from third parties, inducement to disclose, abuse of process in “raid” cases, tainted witnesses, failure ot disclose and the list goes on. Working hand in hand with solicitors on the strategy and legal side has enabled CoyleClarke to provide key assistance on some high profile prosecution cases. We believe this help has been instrumental in switching cases from a likely guilty charge to the case being abandoned. It has also helped in making vast reductions in sums being Confiscated by the authorities.

CoyleClarke have the relevant experience in this area having been involved in a number of Revenue operations on both sides of the fence.