Scarmans

HMRC and NCA Investigations

HMRC Investigations 

We act for businesses and individuals who have become the subject of an qnuiry by Her Majestys Revenue and Customs (HMRC) and/or the National Crime Agency (NCA).

HMRC have been cracking down on businesses and individuals who are alleged to be evading or avoiding paying tax.

We advise clients who are the subject of investigations in relation to:

  • Income tax
  • VAT
  • Tax avoidance schemes
  • SDLT
  • COP8/9 

Investigations of this nature are intrusive and cause a huge disruption to a client's reputation and welbeing. We advise from the start of the investigation all the way to tax tribunals and appeal.
 

NCA Investigations

The NCA also have the power to investigate tax affairs of businesses and individuals. 

Further we represent clients who have become the subject of a criminal investigation or charge by the NCA.

In some circumstances the NCA use their powers to issue a Property Freezing Order (PFO) under Part 5 of the Proceeds of Crime Act (POCA) 2002. The test to be applied is that a PFO can be applied for against persons who the NCA think hold property which is or represents property obtained through unlawful conduct. As the civil standard of proof applies, the NCA make the applicaiton before a High Court Judge and avoid having to prosecute the individual before a criminal court to obtain a conviction before a jury (at the higher burden of proof).

The PFO is applied for ex parte, ie not on notice and will see the Judge in private to apply to freeze the individual's assets. Norrmally within a year, the NCA will be required to issue civil recovery proceedings.

Normally assets are frozen and this inhibits the individual to fund their daily life expenses and to seek adequate legal advice, the PFO has far reaching effects and it is important that you take advice on it immediately.

If you require urgent and confidential advice and representation, then contact us immediately or email us at This email address is being protected from spambots. You need JavaScript enabled to view it.

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10 Lower Thames Street, London, EC3R 6AF
T: 0203 976 2452
E: email@scarmans.co.uk