Have you been notified by HMRC or the police that they are conducting a criminal tax investigation into your affairs?
This is a very serious matter and you need to seek specialist advice as soon as possible. Churchill Tax Investigation are specialists in criminal tax investigation and tax evasion cases and will ensure your best interest is protected at all times.
HMRC can exercise their right to initiate a criminal investigation into any questionable tax activities. A criminal tax investigation is usually reserved for cases where HMRC wishes to send a strong message to the public to deter them from suchactivities or where the conduct of a business or individual is such that HMRC believe that criminal sanctions are the most appropriate strategy.
When HMRC are investigating in line with the Civil Investigation of Fraud procedures they will take into consideration whether the taxpayer has submitted a full, complete and unprompted disclosure of the offences which HMRC suspect that the individual or business has committed.
HMRC are accountable for the investigation of all criminal activity relating to taxes, but it will not manage criminal prosecutions. The decision of bringing a criminal prosecution will be up to the Crown Prosecution Service to decide.
If HMRC decide to proceed with a criminal tax investigation rather than a civil one their goal will be to secure a successful prosecution. It is therefore important to have a good advisor available who can help you through the process. HMRC will usually send out a letter inviting you to attend a voluntary interview. This interview will be under caution and the interview will follow the guidelines set out in the Police and Criminal Evidence Act 1984 (PACE). Once at the interview you will be cautioned by HMRC inspector who will have a vast amount of experience in this area.
Churchill Tax Investigations have seen a number of investigations which have began as a seemingly innocent letter which has transpired into something quite different. We have set procedures that we follow so that if you are invited to attend one of these interviews, or in a situation where individuals are arrested by HMRC, our firm would arrange for a solicitor or barrister to represent you and accompany you to any interview. After these investigations are concluded, you could be facing a lengthy prison sentence. It is so important that you are properly represented during the interview because anything you say to HMRC could be used against you if they believe that they have a strong enough case to proceed with a prosecution.
If you have been notified that you are going to be subject to a criminal investigation, contact our team who can talk through your options and make sure that you are properly represented in any interviews.