Tax Investigations & Litigation

Any successful company or individual may face an investigation by HM Revenue & Customs (“HMRC”), exercising its broad range of civil and criminal investigative powers.

While HMRC’s current stated policy is to reserve its powers of criminal investigation only to those cases where it seeks to send a strong deterrent message or where the conduct involved is considered to be such that only a criminal sanction is appropriate, there can be instances where an initial civil investigation subsequently develops into a criminal prosecution.

BCL is ideally placed to deal with both civil and criminal investigations into direct and indirect tax matters.

We are consistently recognised by the directories as a market leader in the area of criminal fraud, with a wide range of experience of successfully defending clients against prosecutions brought by Revenue and Customs.

We are listed by The Legal 500 in Band 1 of the Customs & Excise entry, which states: “The firm is highly experienced in advising on customs and excise matters, particularly MTIC cases”.

Our civil department has represented clients in multi-million pound judicial review proceedings, High Court claims and Tribunal appeals.  Our lawyers have significant experience in the field of tax avoidance and our partners are regularly quoted in the national press on tax.

We have an excellent understanding of the mechanics of Codes of Practice 8 and 9 and were heavily involved in the consultation process that led to the adoption of the current Code of Practice 9.  We are experienced in responding to all methods employed by HMRC and its Special Civil Investigations (“SCI”) department and Civil Investigation of Fraud (“CIF”) teams.

We recognise that investigations by HMRC can be lengthy and expensive if not actively managed.  We aim to conclude investigations at an early stage wherever possible and, if it is in our client’s best interests, we are always prepared to explore the possibility of a negotiated settlement.

Whether in response to an enquiry into a tax planning scheme or an allegation of tax fraud, using a carefully-considered strategy of disclosure on the basis of our criminal law expertise, we aim to ensure that preliminary requests for information do not lead to the issuing of HMRC Notices or develop into full investigations.  We also aim to minimise the risk that a civil investigation will develop into a criminal prosecution.

However, if our clients are confronted by proceedings brought against them by HMRC, we are ideally placed to deliver a firm, focussed response.  We specialise in contentious matters and have developed our experience of dealing with government departments over the course of many years.  We regularly work closely with the UK's leading accountancy practices and specialise in the assistance and protection of clients from the many exceptional powers of investigation and prosecution exercised by HMRC.