Appleton Richardson | HMRC | Tax Law | Asset Tracking

For tax payers to appeal decisions made by HMRC, you can appeal in a letter for simple things. For far more complicated matters your case will need to be heard at a formal judge-led hearing known as the First-tier Tax Tribunal. In very complex cases, you require the Upper Tier Tax Tribunal. This is longer in duration and involves three judges which in part have technical expertise. The Tribunal hearings take place in the same way to other legal disputes heard in Court. The case is put for the appellant and respondants, before the judge, who has the power to make a final decision. If these hearings are not micro managed you may find that your case is thrown out. They are now deadlines which are imposed. Our team, have many years of experience representing clients at the First and Upper Tier Tribunals acting for our clients with success. Whether you need our representation at the Tribunal hearing or need to find a solution without a hearing, we will evaluate your case and find the most viable solution for you. Appleton Richardson & Co can guide and support you through the process we have the precise skills to give you the best chance of success. Taking a case to Tribunal can be an expensive business and it is imperative that the facts are presented correctly.

Deals with tax(Code of Practice 8 and 9) investigation cases, vat enquiries, including technical issues involving £500,000 or more and is only opened on firm evidence. Tax fraud cases involving less are generally dealt with by the Civil Investigation of Fraud (CIF) unit. The inspectors within HMRC’s Special Investigations department are highly trained officers, experienced in tax fraud. A Special Investigation is highly stressful. SI will pass your investigation on to the Revenue and Customs Prosecution Office (RCPO) for prosecution, if they believe a deliberate fraud has taken place. (CIF) is the process HMRC use to deal with cases of suspected tax fraud. HMRC defines fraud as “attempting to obtain a tax advantage by deception" . Anyone undergoing a tax fraud investigation by HMRC for serious tax fraud is more than likely to be investigated by the CIF department. The CIF process gives individuals the opportunity to make a full disclosure of any tax irregularities in return for the guarantee of a civil settlement. CIF departments usually investigate under Code of Practice 9 (COP9) tax fraud procedures which are only opened if HMRC have firm evidence of tax fraud. HMRC spend months collecting tax fraud evidence and information for Civil Investigation of Fraud cases, before opening tax fraud investigations. These investigations are normally concluded with a financial settlement requiring the payment of tax, interest and penalties – unless an incomplete disclosure is made or the taxpayer signs a false statement, in which case HMRC may decide to prosecute. The process is a complex one and requires handling by specialists. Appleton Richardson & Co are the specialists.

POCA (Proceeds of Crime Act 2002) part five enables Economic Crime Command (part of NCA)to issue proceedings against any person who it thinks has property or assets obtained through unlawful conduct. The advantage of going to a Tribunal or Court is that ECC need not bother with obtaining a criminal conviction from a jury who are convinced beyond reasonable doubt! Economic Crime Command work on the “balance of probabilities” easier than “beyond reasonable doubt”! .

ECC will have been to Court without your knowledge and obtained an Order which prevents you from dealing with, any of your assets up to a certain value. This will include money in bank accounts, cars, houses, anything. It is also not limited to the defendant. In many cases third parties especially family members, are roped into the litigation as the money is traced to properties that have been passed on. Part six of POCA allows ECC to levy tax when it has reasonable grounds to suspect that they are the proceeds of crime. The asset has to have been acquired as a result of “Criminal Conduct or is Criminal Property”. It is important to understand the concept, is all about the asset, not the guilt of the person. If you are the subject of the ECC – contact Appleton Richardson & Co.

HMRC

Tax appeals and Tribunals

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Special Investigations

National Crime Agency

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