Kingsley Napley 24 HOUR SEARCH Tax Investigations Home Services Criminal Litigation Investigations Tax Investigations “Kingsley Napley LLP has carved out a niche in criminal tax investigations and litigation, drawing on broad expertise in corporate criminal defence to advise clients on the spectrum of tax fraud cases." Legal 500 UK 2020 Our team of expert tax lawyers has a proven track record of successfully defending both individuals and companies in civil and criminal HMRC investigations in the UK and overseas. This includes investigations regarding the alleged evasion of income tax, corporation tax and VAT (including missing trader/carousel frauds) as well as investigations into tax avoidance schemes (including film investment schemes, pension schemes, patent investment schemes, and schemes investing in contracts for difference) and investigations arising from money laundering proceedings. Despite headlines of resource constraints within HMRC and criticism that it does not do enough to tackle tax evasion on an individual or corporate level, HMRC’s powers and the zeal of its fraud investigations unit should not be underestimated. HMRC has ambitious prosecution targets and is under pressure to do all it can to protect the public purse. It also has new legislative tools at its disposal to hold parties to account. How we can help We can support those who find themselves in HMRC’s sights for a serious tax matter in a variety of ways: We advise on how to respond to HMRC enquiries and assist with information disclosure. We work closely with other specialist professionals (for example, tax accountants, forensic accountants and tax counsel), in order to persuade HMRC to resolve potential tax disputes in clients’ best interests, be that through tax tribunals, civil proceedings and/or a negotiated settlement (Under Code of Practice 8 or 9). We can provide rapid and immediate assistance in “crisis situations” - for example, following arrest(s) or dawn raid(s). We can also attend the police station and advise on the scope and legality of search warrants if required. We provide specialist advice in the event a tax investigation is linked to related money laundering proceedings. Should matters take the route of a criminal prosecution, we will ensure the strongest possible defence is advanced at court. We also advise on the corporate offence of failure to prevent the facilitation of tax evasion (Criminal Finances Act 2017). We provide specialist advice on the Proceeds of Crime Act 2002. Our approach We recognise that UK tax law is complex and that it is possible to get things wrong. For HNW individuals with complicated international investments and a non-domicile status, that can especially be the case. Companies or trusts too may find themselves in HMRC’s gaze for the wrong reasons. With recent changes to the law, what were once considered legitimate tax planning steps may now be regarded as being on the wrong side of the line. We also assist those who have taken deliberate tax evasion measures and need to mitigate their position. We understand that HMRC investigations are stressful and can have serious consequences. We have an excellent track record of resolving matters before charges are brought wherever possible and protecting our clients’ interests when the authorities are determined to pursue criminal litigation. If you are concerned about a tax investigation please contact one of our specialist tax investigation lawyers. WHAT CLIENTS AND DIRECTORIES HAVE SAID +44 (0)20 7814 1200 Contact the team Louise Hodges Partner and Head of Department Email Louise David Sleight Partner Email David Caroline Day Partner VIEW FULL TEAM Excellent white-collar crime and fraud firm covering all key UK regulators.” Legal 500 UK 2021 A premier outfit for individuals under regulatory investigations." Chambers UK 2021 The firm is well known as a blue-chip firm for white-collar crime that represent individuals investigated for tax fraud also.” Legal 500 UK 2021 Bright and dedicated lawyers." Chambers UK 2021 Deep bench of experienced lawyers with an approachable style.” Legal 500 UK 2021 Regarded as one of the best financial crime firms" Chambers High Net Worth Guide 2020 They're one of the firms that is right at the top of the scale. They're very experienced in handling the big cases. They're extremely well resourced and I've never had anything other than a good experience with them." Chambers UK 2020 – A Client’s Guide to the UK Legal Profession Services Cum-Ex Investigations ‘Cum-Ex’ is the description given to a method of trading certain types of shares around the dividend record date which allows more than one participant to claim a tax rebate in respect of the same dividend payment. Investigations When an individual or company is faced with a criminal or regulatory investigation we manage every step of the process. Internal Investigations Corporate clients require sophisticated and sensitive advice when they encounter internal crises which have the potential to escalate. Dawn Raids, Search and Seizure When subject to a “Dawn Raid”, search and seizure operation and search order you require timely advice. Our specialist lawyers can provide the assistance you require. Proceeds of Crime and Money Laundering Recent years have seen considerable growth in this practice area, following the introduction of new measures designed to tackle illicit finance and the increased attention of enforcement agencies. Money Laundering The UK’s anti-money laundering (AML) regime is amongst the most stringent. We represent both individuals and organisations in AML matters. Serious Fraud Defending complex white collar cases successfully is what we are known for. The firm has the largest team of specialist criminal lawyers in the UK. Tax Investigations Insights BLOG AML and the Art Market: HMRC publishes its first risk assessment Nicola Finnerty BLOG COVID-19 Fraud: HMRC ramps up its investigations activity Nicola Finnerty NEWS COVID-19 Fraud: An Emerging Risk For Companies - Will Hayes, Nicola Finnerty, Will Christopher & Eugenie Freeman write for PLC Magazine LOAD MORE Let us take it from here. +44 (0)20 7814 1200 enquiries@kingsleynapley.co.uk CONNECT WITH KN LINKED IN TWITTER SUBSCRIBE TO OUR MAILING LIST Kingsley Napley Legal Notices Privacy Notice Fraud Warning Modern Slavery Statement Complaints Website Terms Cookie Policy Accessibility Site Map © Kingsley Napley LLP. All rights reserved. Authorised and regulated by the Solicitors Regulation Authority, registration number 500046.