Fraud And Business Crime

Old Bailey Solicitors recently represented the second of nineteen defendants facing a credit card banking fraud. The defendant could not read or speak English and by careful analysis of more than 15,000 pages of evidence it was possible to show that he had been duped by others. This vulnerable man was the only defendant acquitted in the first trial.

This case is just one of a series of complex and high profile matters the firm has undertaken over the last fifteen years. We remain on the list of firms entitled to undertake very high cost legal aid cases and we seek to provide the kind of service that reassures private and legal aid clients alike.

OUR AIM
Complex fraud cases are unlike any other. The sheer volume of evidence demands a different and more methodical approach. The key is to analyse the evidence, identify key issues and present these in a way that is digestible for the lay client. We aim to present you with core evidence and explain its relevance in the context of your case. This is a collaborative approach where your involvement is appreciated and encouraged. By bringing our expertise to a team that includes you we aim to attack the prosecution case and advance yours.

You can expect a comprehensive case plan, updated as the case progresses. You will know the tasks being undertaken on your behalf and the timetable for completion. There will be regular meetings to discuss progress and to review tactics. In addition, we would want to involve you in the choice of junior and leading advocates. In all, a defence package we can be proud of and you can trust.

Here are some examples of our recent work:

  • R v A

    £1.2m Credit card banking fraud. Acquitted.

  • R v B

    Banking fraud. Minimal sentence secured.

  • R v M

    Banking fraud involving many defendants. Again, minimal sentence secured.

  • R v A

    £100K+ benefit fraud. Custody avoided.

  • R v A

    Largest ever copyright prosecution.

  • R v M

    Conspiracy to defraud the immigration system.

  • R v XY

    £5m Fraudulent Trading conspiracy

  • R v D

    Conspiracy to steal railway cabling. Custody avoided.

  • R v H

    £53m confiscation hearing following the Tonbridge robbery.

Financial Conduct Authority (FCA)

The Financial Conduct Authority (FCA) is responsible for regulating banks, building societies, insurance companies, friendly societies, credit unions, Lloyd’s, investment and pensions advisers, stockbrokers, professional firms offering certain types of investment services, fund managers and derivative traders. For regulatory breaches the FCA has the power to:

  • Impose fines or financial penalties;
  • Withdraw or vary permission or authorisation to firms and individuals;
  • Issue warning, supervisory and decision notices.

In addition to its regulatory role, the FCA also has the power to prosecute certain offences such as insider dealing and money laundering. If you are being investigated by the FCA pursuant to a potential criminal offence it is essential that you contact a criminal solicitor.

INVESTIGATIVE POWERS – REGULATORY AND CRIMINAL
The FCA has a number of distinct investigative powers as a regulator. Under sections 170 and 171 of the Financial Services and Markets Act 2000 (FSMA) the FCA has powers to compel those under investigation to answer questions and produce documents, save those which are subject to legal privilege.

If an individual fails to answer questions, they may be held in contempt of Court. If convicted on indictment for contempt of court you may receive a sentence of up to 2 years in prison, a fine or both.

Investigations conducted under compulsory powers are not criminal proceedings but if it is concluded there is evidence of criminal conduct, then the FCA may decide to instigate criminal proceedings.

If the FCA believe there is evidence of criminal conduct, they can conduct interviews under caution;Â clearly in these circumstances you will need the assistance of a criminal lawyer.

ADMISSIBILITY OF STATEMENTS UNDER COMPULSORY POWERS AT SUBSEQUENT CRIMINAL TRIALS
Statements made under the compulsory powers to FCA investigators may be admissible, under section 174 of the FSMA, in subsequent criminal proceedings in a similar manner to those obtained under the compulsory powers of the SFO. A statement made to an investigator is not admissible in criminal proceedings unless evidence relating to it is adduced, or a question relating to it are asked, in the proceedings by or on behalf of the person being prosecuted. Furthermore if a person under investigation provides false or misleading material or recklessly provides information which is false or misleading, he is guilty of an offence and on conviction on indictment is liable to a term of imprisonment of up to two years, a fine, imprisonment or both.

Given the complexity of the law when being investigated by the Financial Conduct Authority it is imperative that you contact a specialist criminal defence solicitor immediately on being notified of an investigation.

We will be able to assemble a highly experience team of defence lawyers to represent you at all stages of any investigation brought by the FCA.

Counterfeit Notes

The Forgery and Counterfeiting Act 1981 makes it an offence to make counterfeit currency.

Section 14 of the Act states that:

  • It is an offence for a person to make a counterfeit of a currency note or of a protected coin, intending that he or another shall pass or tender it as genuine.
  • It is an offence for a person to make a counterfeit of a currency note or of a protected coin without lawful authority or excuse.

The section creates two separate offences; the first where there must be an intent to pass the counterfeit item off as being genuine and the second offence does not require an intent that the fake item of currency shall be passed as genuine.

For the latter offence it is defence if the maker of the item has a lawful excuse or authority for making the item. Where intent is required no actual passing of the counterfeit items need to actually occur.

Old Bailey Solicitors have represented clients prosecuted for the full range of fraud offences including counterfeiting and forgery.

Our expert criminal defence lawyers will represent you from the earliest stages of the investigation into your case and will ensure that you achieve the best outcome possible. Old Bailey Solicitors work with their excellent in-house team of criminal defence advocates or will instruct the countries leading criminal defence barristers.

Passing Tendering or Delivering Counterfeit Notes or Coins

It is an offence under section 15 of the Forgery and Counterfeiting Act 1981 for a person to:

  • Pass or tender as genuine anything which is and which he knows or believes to be, a counterfeit of a currency note or of a protected coin or,
  • To deliver to another anything which is and which he knows or believes to be, a counterfeit, intending that the person to whom it is delivered or another shall pass or tender it as genuine,

It is also an offence for a person to deliver to another, without lawful authority or excuse, anything which is, and which he knows or believes to be, a counterfeit of a currency note or of a protected coin.

SENTENCE
For the first two offences the maximum sentence is ten years imprisonment.

For the last offence, where there is no intention for the item to be passed or tendered, the maximum sentence is two years imprisonment; this offence covers cases where an item is delivered expressly described as being a reproduction. Lawful excuses for this offence may extend to mistake or duress depending on the facts and circumstances of the case.

A counterfeit item may be tended as genuine even if there is no acceptance on the part of person to whom the counterfeit item is given.

Each of the offences requires a knowledge or belief that the items are counterfeit; a simple suspicion is not enough to prove the offence even if the suspicion is a strong one.

CRIMINAL DEFENCE LAWYERS LONDON
Old Bailey Solicitors have an extensive team of highly trained and experienced criminal defence solicitors who regularly defend high value fraud cases included counterfeiting and forgery cases.

Our criminal lawyers are able to represent you at the first stages of an investigation either at the police station or other public office, all the way up to the Court of Appeal, Supreme Court and the European Court of Human Rights.

Possession of Counterfeit Money

It is an offence for a person to have in his custody and control anything which he knows or believes to be a counterfeit currency or coin with an intention of passing it off as legitimate currency or passing it to another who intends to pass it off as legitimate genuine currency.

It is also an offence to simply be in possession of counterfeit currency without a lawful reason or excuse.

For both of these possession offences it doesn’t matter that the currency is not in fact in a fit state to be used.

The maximum sentence for possession of counterfeit currency with intent is 10 years imprisonment. The maximum for simple possession is 2 years imprisonment.

At Old Bailey Solicitors we have extensive experience of defending all forms of fraud and criminal cases. Our expert team of criminal defence lawyers will analyse your case to ensure every aspect of your case is investigated to ensure the best outcome to your case.

Companies Investigations Branch

The Companies Investigations Branch (CIB) conducts non-criminal investigations into the conduct of companies.  They can investigate and prosecute a range of offences, such as: 

  • Wrongdoing by a bankrupt
  • Malpractice by company officers before and during the winding up / liquidation of a limited liability company;
  • Phoenix companies frauds;
  • Breach of directors disqualification orders, bankruptcy orders and bankruptcy restriction orders;
  • Fraudulent trading;
  • Malpractice by company directors in relation to the keeping and preservation of company accounting records.

REGULATORY INVESTIGATIONS – COMPANIES INVESTIGATION BRANCH (CIB)
CIB carries out investigations, most commonly under section 447 Companies Act 1985. Most of its investigations are into companies that are actively trading. Evidence which comes to light during regulatory investigations may form the basis of subsequent criminal proceedings. Interviews conducted under section 447 are compulsory and failure to comply with questioning under this section may result in a finding of contempt of Court which could result in a term of imprisonment of up to 2 years, a fine or both. Also, under section 451 of the Act, if an individual under investigation provides false information, they may also be imprisoned for a term up to two years, a fine, or both. The powers under the Companies Act are similar to those given to the SFO and the FSA. A statement obtained during a regulatory investigation may not be used in evidence against an individual unless it is brought out by the person under investigation, or in relation to criminal proceeding under the Purgery Act, or for an offence under section 451.

CRIMINAL INVESTIGATIONS
If the CIB decide to instigate criminal proceedings, in most cases, the investigation will include an invitation to an “interview under caution” for the person suspected of criminality. The CIB however cannot compel a suspect to attend the interview. It is imperative when under investigation by the CIB, and you have been asked to attend an interview under caution, that you contact a specialist criminal defence solicitor as soon as possible. You will be able to obtain advice as to the best course of action at the interview or whether it is in your interests to attend at all.

Bribery and Corruption

Old Bailey Solicitors was pleased to represent Mark Blake, an officer at Colnbrook immigration detention centre who was accused of conspiring with a reporter at the Sun newspaper to sell stories for about detainees for money. It was one of a number of high profile cases following in the wake of the hacking scandal.

At trial, all of the defendants were privately funded by international news agencies and Mr Blake was the only defendant relying upon legal aid. With a great team, including leading counsel from 5 Paper Buildings chambers, a conviction and custody was avoided.

Bribery and corruption was previously prohibited in the UK by the common law and various different statutes. In 2010 however the new Bribery Act was passed which consolidates and repeals much of the old law in this field.

EXPERIENCED BUSINESS CRIME SOLICITORS
Our Business Crime Solicitors have significant experience of defending allegations of corruption and bribery. Our criminal defence solicitors have recently been instructed in case of bribery in relation to a juror sitting on a large scale and complex fraud case. We have previously been instructed in relation to procurement of US military defence contracts which involved an investigation conducted by the FBI.

MAIN BRIBERY OFFENCES
The main offences created by the Bribery Acct 2010 are (section 1) Bribery of another person and (section 2) being bribed. There are also offences of bribing a foreign public official.

FAILURE OF COMMERCIAL ORGANISATIONS TO PREVENT BRIBERY
Most importantly for commercial enterprises, section 7 provides that a commercial organisation may incur criminal liability if a person who performed services for it (such as an employee or agent) commits bribery on its behalf and it cannot prove that it had adopted appropriate procedures to prevent such conduct. Clearly this is of serious concern for company directors and managers if they are to be held accountable for the corrupt actions of their employees.

The government has produced guidance on how companies can put procedures in place to help prevent their organisations from committing this offence. Our expert business crime solicitors can help your organisation implement the correct procedures that will minimise the risk of bribery occurring within your business.

BRIBERY DEFINED
Bribery is defined as the offer, or promise or provision (or request, agreement to receive or acceptance) of a financial or other advantage for the purpose of inducing or rewarding the improper performance of a relevant function or activity. A relevant function and activity are:

  • Any function of a public nature
  • Any activity connected to a business
  • Any activity performed in the course of a person’s employment
  • Any activity performed by or on behalf of a body of persons

The person conducting the function or activity must be expected to perform it in good faith and/ or impartially and/or that the person is in a position of trust by virtue of their function or activity.

The Act has wide territorial scope and extends to not only bribery in the UK but also bribery abroad where the person giving or accepting the bribe has a “close connection” with the UK.

CONTACT OUR BUSINESS CRIME TEAM
Please contact us to speak to an expert business crime solicitor about your case. All enquiries are treated in the strictest of confidence.

Business Crime

We are expert business crime defence lawyers. We will draw together a team of experts to ensure your case is defended to the fullest.

We defend HMRC led prosecutions, MTIC and carousel fraud, SFO Prosecutions, insider dealing, advance fee frauds, mortgage frauds, corporate manslaughter, fraudulent trading and other serious business crimes.

Our criminal solicitors are experienced in defending professional clients and are often instructed on a private paying basis, or for serious offences, under legal aid.

We represent city professionals who may have been accused of a minor crime but where the impact on their lives is huge. We understand this and tailor our service to your needs.

Our criminal defence experts will be able to act for you right from the very first stages of an investigation up to the Supreme Court or the European Court of Human Rights.

PROACTIVE DEFENCE SOLICITORS
We will intervene at the investigation stage of your case to try and resolve your case before any charges are issued. If however you face criminal charges we will assemble the best possible team to defend your case. We will instruct leading criminal defence counsel to represent you at trial and if necessary will employ the services of forensic accountants, medical experts, computer experts, hand writing experts and others.

SFO, MHRA, FSA, CPS AND HMRC DEFENCE LAWYERS
We have recently been instructed in complex case of bribery of a juror in relation to a complex and serious fraud trial. We have previously been insured in SFO, FSA, MHRA and HMRC prosecutions and are often instructed to take over the conduct of cases from other firms of solicitors. We have excellent working relationships with leading fraud barristers and Queens Counsel and we will usually instruct counsel at the earliest stages of your case.

CONTACT OUR BUSINESS CRIME SOLICITORS
To speak to a solicitor on the phone or to arrange a conference at either our London, Sussex or Surrey offices please contact us.

Cheating the Revenue

Cheating the Revenue is a serious offence that can lead to a lengthy prison sentence and possible confiscation of your assets. Cases are often complex and can span over a long period of time. It is essential that you contact an experience criminal defence solicitor who will be able to assemble the right team to make sure your case is prepared thoroughly.

Cheating the Revenue is a long standing and broadly defined crime. It is not a statutory offence, but is what is known as a common law crime, which means on conviction any sentence (a fine or imprisonment) is potentially limitless. It is therefore critical that you contact a criminal defence lawyer if you are being investigated for this offence.

Previously Cheating the Revenue was prosecuted by the Revenue and Customs Prosecution Office, an arm of HMRC, but responsibility for prosecuting this offence has now been taken over by the Central Fraud Group of the Crown Prosecution Service.

There are several different ways of Cheating the Revenue including VAT fraud and income tax fraud; the offence covers any form of fraudulent conduct by which money is diverted from revenue-gathering authorities. In addition it is common for charges of money laundering or false accounting to be brought alongside charges of Cheating the Revenue.

In tax investigations the Revenue are often keen to come to a financial settlement in order to avoid the time and cost of prosecution, and there will often be several opportunities for an individual to cooperate with the Revenue to “come clean” about their tax affairs. In these circumstances an accountant alone may deal with your case without the need for a specialist criminal lawyer.

However in the circumstances where it is clear to you that you may be prosecuted for Cheating the Revenue because you are being interview under caution or because the Revenue has passed their file over to their Special Compliance office and are questioning you under their COP9, Civil Investigation of Fraud procedure, it is strongly advised that you seek specialist advice from a criminal solicitor.

When being prosecuted for Cheating the Revenue your criminal defence solicitor should work in partnership with specialist forensic accountants to help you achieve the best result.

Corporate Manslaughter

Our expert business crime solicitors are able to defend your company or organisation against a charge of corporate manslaughter. All of our lawyers are exclusively criminal defence solicitors with many years of legal experience. We instruct only the leading barristers and Queens Counsel (QC) in your defence.

CORPORATE MANSLAUGHTER AND CORPORATE HOMICIDE ACT 2007
Section 1 of the Corporate Manslaughter and Corporate Homicide Act 2007 makes it an offence where a management or organisational failure has caused death. Section 1 states that:

(1) An organisation to which this section applies is guilty of an offence if the way in which its activities are managed or organised
(a) causes a person’s death, and
(b) amounts to a gross breach of a relevant duty of care owed by the organisation to the deceased.

MEANING OF ORGANISATION
Only corporations, partnerships with employees, public bodies and government departments can commit the offence of corporate manslaughter.

SENTENCE AND PROCEDURE
Corporate manslaughter can only be tried in the Crown Court before a judge and a jury. It is therefore essential that you contact experienced and dedicated business crime solicitors as soon as you are notified that your organisation is to be investigated for corporate manslaughter.

The penalty on conviction is a fine and can range significantly depending on the nature of the offence. The sentencing guidelines states the following in terms of the level of fine for corporate manslaughter:

The offence of corporate manslaughter, because it requires gross breach at a senior level, will ordinarily involve a level of seriousness significantly greater than a health and safety offence. The appropriate fine will seldom be less than £500,000 and may be measured in millions of pounds

Given the potentially devastating impact of such a heavy financial penalty it is essential that your company instructs competent and proactive defence solicitors at the earliest stages of your case.

RELEVANT DUTY OF CARE
A company has a duty of care in respect of:

  • its employees or other persons working for the company or performing services for it
  • premises which it occupies
  • the supply by the company of its goods or services
  • the construction or maintenance operations by the company
  • the use or keeping of any plant, vehicle or other thing by the company

GROSS BREACH
Once it established that there is a relevant duty of care it must be established by the jury that there was a gross breach of that duty.

The jury must consider whether the evidence shows that the organisation failed to comply with any health and safety legislation that relates to the alleged breach and if so they must determine:

  • how serious that failure was
  • how much of a risk of death it posed.

The jury must also then go onto consider:
the extent to which the evidence shows that there were attitudes, polices, systems or accepted practices within the organisation that were likely to have encouraged any such failure to comply with any health and safely legislation.

Our business crime defence solicitors are experts in analysing the particular facts of each case and advising on the reasonable prospects of defending a claim. Along with leading barristers, we will advise you on your best course of action, and will defend you company’s interest to the fullest.

Fraud

Our lawyers are experienced and dedicated business crime solicitors who have defended the full range of criminal cases.

We represent clients who are charged with the most serious and complex criminal matters ranging from large scale tax fraud, such as Carousel Fraud, or FSA led prosecutions for insider dealing.

Our criminal solicitors are experienced in defending professional clients and are often instructed on a private paying basis, or for serious offences, under legal aid.

We represent city professionals who may have been accused of a minor crime but where the impact on their lives is huge. We understand this and tailor our service to your needs.

Our criminal defence experts will be able to act for you right from the very first stages of an investigation up to the Supreme Court or the European Court of Human Rights.

To speak to a solicitor on the phone or to arrange a conference at either our London or Cardiff offices please contact us.

Fraudulent Trading

BUSINESS CRIME DEFENCE

Section 993 of the Companies Act 2006 states the following:

(1)If any business of a company is carried on with intent to defraud creditors of the company or creditors of any other person, or for any fraudulent purpose, every person who is knowingly a party to the carrying on of the business in that manner commits an offence.

(2)This applies whether or not the company has been, or is in the course of being, wound up.

SENTENCE
If convicted for fraudulent trading the maximum sentence at the Crown Court is ten years imprisonment and/or a fine.

The sentencing range can vary considerably depending on the facts of the case. If the Court is of the view that the Company has only been created with a view to defrauding creditors for the benefit of the directors the sentence will be at the higher end of the scale. If the Court determines on the other hand that the Company had simply continued to trade, when they should not have done, simply to protect the company and its employees, then the sentence will be much lower.

EXAMPLES OF FRAUD ON CREDITORS
Typically a charge of fraudulent trading will arise when a company continues to trade, and obtain products and credit, when they have in fact become insolvent.

Fraudulent trading however does not have to be limited to the defrauding of creditors; it has been held that the fraudulently obtaining of an air travel organiser’s licence involved fraudulent trading.

WHO IS ACCOUNTABLE?
The Court has held that fraudulent trading can be committed only by persons who exercise some kind of controlling or managerial function within the company. However employees may also be liable as secondary parties to offences committed by company directors or senor managers. Shadow directors may also be prosecuted for fraudulent trading if it can be shown that they were exercising managerial control over the company.

BUSINESS CRIME DEFENCE LAWYERS
Our business crime solicitors have extensive experience of defending the full range of fraud offences including fraudulent trading.

If you have been arrested or asked to attend an interview then please contact us immediately.

If you currently have solicitors but wish to change criminal lawyers please contact us to discuss your options.

Serious Fraud Office (SFO)

The SFO’s powers of investigation are much broader than the ordinary powers of investigation given to the police. Cases prosecuted by the SFO can take a long time to conclude and it is essential that you get the correct advice from a specialist fraud lawyer from an early stage. You should make sure that your criminal lawyer has the time, energy and expertise to handle your case.

POWERS OF INVESTIGATION
In addition to its normal powers conferred by the Police and Criminal Evidence Act 1984, under section 2 of the Criminal Justice Act 1987 the SFO can require a person under investigation to answer questions or otherwise furnish information, including documents (except those protected by legal professional privilege) to SFO investigators.

If any person under investigation, who without reasonable excuse, fails to comply with a requirement imposed on him by section 2, he is guilty of an offence and liable, on summary conviction, to imprisonment for a term not exceeding six months or a fine or both.

Furthermore, under section 14 of the Act, if an individual who, in purported compliance with section 2 either:

  • makes a statement which he knows to be false or misleading; or
  • recklessly makes a statement which is false or misleading.

They are also guilty of an offence and on conviction could receive a term of imprisonment of up to 2 years or a fine or both.

Any statements that a person under investigation makes under these powers can only be used in evidence against him at a subsequent criminal trial in the following circumstances:

  • on a prosecution for an offence for making false or misleading statements under section 14; or
  • on a prosecution for some other offence, the person being investigated himself introduces evidence at trial which is inconsistent with what he has previously said to investigators.

Given the complexity of the law when being investigated by the Serious Fraud Office it is imperative that you contact a specialist criminal defence solicitor immediately on being notified of the investigation.

At Old Bailey Solicitors we have extensive experience of defending clients who are accused of complex fraud. We can represent you at any stage of an investigation brought by the SFO and will aggressively defend your position from the start.

Serious Fraud office (SFO)

BUSINESS CRIME SOLICITORS FOR SERIOUS FRAUD
The Serious Fraud Office is a separate prosecuting body from the Crown Prosecution Service. It is headed by a director and supervised by the Attorney General.

The Serious Fraud Office (SFO) is charged to investigate any suspected offence which appears to the Director on reasonable grounds to involved serious or complex fraud. The SFO also has powers to institute proceedings for the civil recovery of the proceeds of fraud or unlawful conduct.

INVESTIGATIONS BY THE SFO
Different rules apply in relation to the investigation of certain serious or complex fraud. The SFO must follow the usual procedure set out in the Police and Criminal Evidence Act when conducting standard interviews under caution but in addition the SFO has powers to require a person under investigation to produce documents and to provide explanations for them. A suspect who without reasonable excuse fails to comply with a requirement to provide documents is potentially guilty of a criminal offence.

EXPERIENCED SFO BUSINESS CRIME SOLICITORS
Our criminal defence solicitors have extensive experience of representing clients prosecuted by the SFO. Whether it is attending for interview at SFO HQ at Elm Street, London or representing clients at the Crown and High Court in relation to prosecutions or restraint/confiscation proceedings, we will be able to ensure your case is defended to the fullest. We instruct the leading business crime barristers and QC’s and have excellent working relationships with expert forensic accountants.

We have previously worked on large scale SFO cases ranging from; large scale mortgage fraud to the prosecution of the chairman of a multinational PLC.

CONTACT OUR BUSINESS CRIME TEAM
Please contact us to speak to an expert business crime solicitor about your case. All enquiries are treated in the strictest of confidence.

VAT First Tier and Upper Tribunal – Missing Trader Intra Community Fraud

RECLAIMING VAT MTIC VAT FRAUD ALLEGATIONS
If you have been accused of being involved in a missing trader intra-community fraud (sometimes known as carousel fraud) Revenue and Customs may be withholding your claim to VAT input repayments. Our business crime solicitors work with leading tax barristers and Queens Counsel to ensure that you stand the best possible chance of reclaiming any disputed amounts of VAT.

It is often the case that innocent companies are caught up in an MTIC fraud or contra trading. Certain traders may use a company as a link in a chain of transactions in an attempt to cloud the initial defaulting VAT payment to HMRC.

We work with leading forensic accounts who have significant experience of VAT and tax fraud who will be able to assist in the preparation and presentation of your claim and who can make the difference between winning or losing a case.

MTIC FRAUD AND VAT – BUSINESS CRIME DEFENCE
The law states that the objective criteria for making an application to reclaim VAT would not be met where a taxable person knew or should have known that transactions leading to the claim were connected with fraud.

KNOWLEDGE OF MISSING TRADER FRAUD
The standard of knowledge required by a trader is not that they should have known that it was more likely than not that the transactions were connect with fraud, but where it can be shown that the trader knew or should have known that the transaction leading to the reclaim was connected to a fraud. A trader could have his repayment refused if it can be shown that he should have known that the only reasonable explanation for the circumstances in which his purchase took place was that it was a transaction connected with fraud. The Court has held that even if a trader has asked himself appropriate questions it does not entitle him to ignore the circumstances in which his transactions took place.

BUSINESS CRIME DEFENCE SOLICITORS
We will present your case to the tribunal to help you establish that you could not have been aware of any fraud and are thereby entitled to reclaim the VAT paid.

Our Business Crime Defence Solicitors , along with representing clients before the first and upper tribunal, are also able to defend clients charged with allegations of cheating the revenue in relation to missing trader intra-community frauds.

Can we help you? Please contact us now.

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