HMRC fraud barristers.
Counsel for Code of Practice 9 investigations, Contractual Disclosure Facility work, civil tax fraud and criminal tax prosecutions. Instructed by taxpayers, accountants and law firms.
Serious HMRC fraud work needs specialist counsel
Clerk and Counsel places specialist HMRC fraud barristers on the taxpayer side of serious HMRC investigations. That covers Code of Practice 9 investigations, Contractual Disclosure Facility outline and full disclosures, civil tax fraud litigation and criminal tax prosecutions brought by the CPS following an HMRC criminal investigation.
An HMRC fraud case is not the same as an ordinary tax enquiry. The starting position is that HMRC suspects deliberate conduct. Every step, from the opening COP9 letter through the outline disclosure and the meeting with the Fraud Investigation Service, is shaped by that suspicion. Getting the disclosure strategy right in the first sixty days often determines whether the case stays civil or becomes criminal, and what the eventual penalty rate looks like.
Members of our panel work with any law firm running an HMRC fraud defence, with forensic accountants leading the CDF disclosure report, and directly with taxpayers under Public Access for the civil route. For criminal tax prosecutions counsel is instructed through solicitors in the ordinary way.
Civil and criminal HMRC fraud instructions
Code of Practice 9 investigations
Advice on the initial COP9 letter, the sixty day decision window, admission or denial and instructing counsel on the taxpayer side of the Fraud Investigation Service.
Contractual Disclosure Facility
Outline disclosure drafting, full disclosure report input, meetings with HMRC and negotiation of the CDF contract and penalty package.
Code of Practice 8 investigations
Non fraud FIS investigations where HMRC suspects tax avoidance or significant loss of tax. Advice on scope, disclosure and settlement.
Deliberate behaviour penalty appeals
Appeals against deliberate and concealed penalty determinations under Schedule 24 FA 2007 at the First-tier Tax Tribunal.
Failure to prevent facilitation of tax evasion
Advice for corporates on the Section 45 and 46 Criminal Finances Act 2017 offences and reasonable prevention procedures.
VAT and MTIC fraud defence
Defence of VAT missing trader intra community fraud allegations and Kittel denial of input tax cases.
Criminal tax prosecutions
Defence of CPS prosecutions for cheating the public revenue, fraudulent evasion of income tax and VAT fraud, instructed through solicitors.
Proceeds of Crime Act restraint and confiscation
Response to restraint orders, confiscation proceedings and third party interest arguments in HMRC led criminal cases.
Members of our HMRC fraud panel
Members of our panel include specialist tax counsel who run the civil side of COP9 and CDF cases day in day out, senior juniors and silks for the largest civil tax fraud litigation, and criminal tax counsel with real trial experience in cheating the public revenue and Section 72 VAT fraud cases at the Crown Court.
Panel counsel come from leading tax, commercial and criminal chambers, from the Serious Fraud Office and CPS Serious Economic Crime Unit where several have previously prosecuted, and from the tax investigations teams of major accountancy firms. That combination is important. A well conducted CDF response depends on knowing exactly how the Fraud Investigation Service assesses admissions internally.
When an HMRC fraud case comes in we match counsel to route and stage. Early COP9 work often goes to a senior junior with the accountant leading disclosure. A criminal trial goes to counsel with tax fraud jury experience. The Public Access route is available for the civil side.
The first sixty days of a Code of Practice 9 case
When HMRC issues a COP9 letter the taxpayer has sixty days to accept the CDF, deny deliberate conduct or not respond. Each option has consequences. Acceptance without proper advice can widen the disclosure beyond what is really deliberate. Denial without a strong basis can turn the case criminal. Silence is treated as denial.
Panel counsel can usually meet within the first working week of a COP9 letter to review the position, take instructions, and advise on the outline disclosure. In cases where the accountant is already instructed, counsel comes in alongside for the strategy call and the drafting of the outline disclosure.
HMRC fraud counsel fees
Every fee is agreed in writing before any work begins. Initial COP9 advice and outline disclosure input typically starts at around one thousand five hundred pounds plus VAT. Full disclosure report review, meetings with HMRC and penalty negotiation are quoted stage by stage as the scope becomes clear, so the client always sees the next number before any further work is authorised.
Civil tax fraud tribunal hearings run at ordinary tax tribunal rates, from around two thousand pounds plus VAT per day for junior counsel to three thousand five hundred pounds plus VAT and above for senior juniors and silks. Criminal Crown Court fees are quoted separately by counsel through instructing solicitors.
HMRC fraud barristers, common questions
What is an HMRC fraud investigation?
It is an investigation by HMRC's Fraud Investigation Service where HMRC suspects deliberate conduct. Civil route cases run under Code of Practice 9 and the Contractual Disclosure Facility. Criminal route cases are prosecuted by the CPS following an HMRC criminal investigation.
What is the Contractual Disclosure Facility?
The CDF is the civil settlement route offered under Code of Practice 9. The taxpayer admits deliberate conduct in an outline disclosure, then produces a full disclosure report. In return HMRC agrees not to open a criminal investigation into the disclosed conduct.
Do I need a barrister as well as an accountant for COP9?
In serious cases yes. The accountant will usually lead the disclosure report, but tax counsel should be involved at the outline disclosure stage, on the denial or admission decision, and on any dispute about scope, quantum or penalty rate.
Can HMRC fraud counsel be instructed on Public Access?
Yes for the civil route. Under Public Access, taxpayers and accountants can instruct fraud counsel directly for COP9, CDF and civil tax fraud work. Criminal tax prosecutions require a solicitor on record but panel counsel is available in that capacity too.
What do HMRC fraud cases typically cost?
COP9 and CDF work is quoted stage by stage. Outline disclosure advice typically starts at around one thousand five hundred pounds plus VAT. Full disclosure report input, meetings with HMRC and penalty negotiation are quoted as the case scope becomes clear.