TAX INVESTIGATIONS – COP9
There are some tax investigations that are more serious in their nature, either by virtue of the behaviour of the taxpayer or perhaps because of their relative magnitude to other tax issues.
These enquiries will be undertaken by HMRC’s Criminal Investigation Unit and can extend to investigation of suspected fraudulent behaviour. The investigations will often cover all of your personal and business tax affairs and are usually conducted in such a way as to examine every last detail. You would be expected to allow HMRC access to any records that might reasonably be required to assess your tax position. This can be a time consuming and difficult process.
We can make representation on your behalf about the nature of your case and to agree with them the amount of tax owed as a result of the alleged previous failing. This would usually take the form of a detailed report to be agreed by you and presented to HMRC.
We can also seek to negotiate with HMRC to explore if it is possible to deal with your case under the Civil Investigation of Fraud Procedures. This would mean that in exchange for a full and timely disclosure, HMRC will agree to cease any criminal proceedings against you, and instead pursue you under their civil powers. This removes the possibility of non-financial sanctions such as community service or even jail terms.
Tax disputes with HMRC are often an onerous and stressful matter to deal with. We are often engaged to assist taxpayers in managing the process from start to finish.
At the root of every tax dispute is either disagreement on the facts of a taxpayer’s situation, or the interpretation of the tax legislation that has been applied to assess the affairs of the taxpayer.
We are experienced in managing both aspects of this process and will continually be advising on the likely outcome and strategy employed in the handling of the case.
Whilst it is very often the case that reaching an agreement with HMRC is the best way to conclude such a matter, we are never afraid to disagree with HMRC. We have often made successful representations which were originally contrary to the interpretation of HMRC.
We always act in the best interest of our clients with a view to them paying only the right amount of tax and no more!