Civil and criminal tax cases
If you’re being investigated or prosecuted by HMRC, honest legal advice and expert representation is essential to save time and money. Simon has considerable experience of HMRC investigations, civil tax enquiries, and tax planning schemes, cases before the First Tier Tax Tribunal (FTT), and the Upper Tax Tribunal (UTT) and criminal prosecutions for cheating the revenue in the Crown Court. Simon has defended in some of the most serious VAT and tax frauds prosecuted over the last decade involving tax losses of over £500 million and regularly deals with civil tax cases. Simon is currently instructed in 2022 in a leading case before the FTT concerning the correct treatment of goodwill for the purposes of corporation tax and SDLT. In addition he is instructed to act for a Director facing a Personal Liability Notice on the grounds that he knew or ought to have known that his company’s alcohol trading was connected to a fraudulent tax loss (the Kittel test). Simon also deals with cases involving the negligent miss-selling of tax planning schemes.
His expertise in this area straddles both the civil and criminal law.