Tax & Duty Offences

Clear Advice for a Wide Range of Criminal Allegations

Michael Carroll & Co advises and represents clients facing allegations involving tax evasion, avoidance of duties, and related financial or regulatory offences.

These matters can be complex and may involve HMRC investigations, business records, accounting material, financial transactions, company documents, import/export issues, VAT, excise duties, customs duties, or allegations of dishonest conduct. The consequences can be serious, particularly where there is an allegation of deliberate evasion, organised activity, or significant financial loss.

The firm provides clear advice and representation from the earliest stage of an investigation through to interview, court proceedings, trial preparation, sentencing, and appeal where appropriate.

The Offences Covered

This page covers general criminal allegations including:

  • Tax evasion
  • Avoidance of duties
  • VAT-related offences
  • Customs and excise duty allegations
  • Fraudulent trading allegations
  • False accounting
  • Failure to declare income or assets
  • Import and export duty matters
  • HMRC investigations
  • Related financial crime allegations

When Tax and Duty Allegations Arise

Tax and duty offences may arise in a range of personal, professional, and business contexts. They may involve individuals, company directors, business owners, accountants, employees, importers, exporters, or those alleged to have assisted in financial arrangements.

Investigations may begin following an HMRC enquiry, regulatory referral, audit, intelligence report, border seizure, suspicious transaction, company records review, or allegation made by another party.

What You Can Expect From Us

Key Areas of Concern

Financial Records

Cases may involve bank statements, invoices, company accounts, tax returns, payroll records, VAT returns, import documents, or accounting software records.

Intention and Knowledge

Many cases turn on whether there was dishonesty, deliberate evasion, mistake, poor record keeping, reliance on professional advice, or lack of knowledge of the alleged conduct.

Business Impact

Tax and duty investigations can affect trading activity, reputation, professional standing, company operations, and personal finances.

Criminal Proceedings

Where a matter is treated as criminal rather than civil or regulatory, early legal advice is important before any interview or formal response is given.

Evidence in Tax and Duty Cases

Tax and duty cases often involve large volumes of paperwork and detailed financial evidence. This may include company records, bank accounts, electronic communications, import and export documents, invoices, tax filings, audit material, and correspondence with accountants or advisers.

Careful analysis of the evidence is essential. The firm can assist in identifying the key issues, considering whether the allegation is properly supported, and advising on the most appropriate response.

For Individuals, Directors and Businesses

Tax and duty investigations may affect both individuals and businesses. Directors, employees, accountants, company officers, and business owners may all become involved in an investigation, either as suspects, witnesses, or connected parties.

The firm provides discreet and professional advice designed to protect the client’s legal position while taking account of the wider commercial and reputational impact.

FAQ's

Legal advice should be obtained before speaking to the police or attending any interview. This applies following an arrest, voluntary interview request, or arranged police attendance.

Yes. An interview under caution is a formal interview, and anything said may be used as evidence. Legal advice should be obtained before attendance.
Yes. Michael Carroll & Co can provide advice before and during interviews relating to tax evasion, duty offences, HMRC investigations, and related financial crime matters.
The firm advises and represents clients in relation to allegations including tax evasion, avoidance of duties, VAT-related offences, customs and excise matters, false accounting, failure to declare income or assets, import and export duty issues, and related financial crime allegations.
No. Some tax and duty matters may be dealt with as civil, regulatory, or administrative matters. However, where dishonesty, deliberate evasion, false records, or serious financial loss is alleged, the matter may become criminal. Early advice is important to understand the nature of the investigation.
Tax and duty cases may involve bank statements, invoices, tax returns, VAT records, company accounts, payroll records, import and export documents, customs paperwork, emails, accounting software, phone evidence, and correspondence with advisers or accountants.
Yes. Directors, employees, accountants, company officers, or other individuals connected to a business may be investigated depending on the allegation and the evidence. Advice should be obtained before providing any formal response.
Yes. An investigation may affect trading activity, reputation, banking arrangements, professional standing, licences, contracts, and personal or company finances.
This will depend on the allegation, value involved, complexity of the case, evidence, previous history, and any aggravating features. Serious tax and financial crime matters may proceed to the Crown Court.

Yes. The firm can advise and represent clients after charge, including at Magistrates’ Court, Crown Court where applicable, trial preparation, sentencing, and appeals.

Yes. The firm can review the case and advise on whether a second opinion, change of solicitor, or further case strategy may be appropriate.

A solicitor should be contacted as early as possible, particularly before any police interview, charging decision, bail decision, court hearing, or response to prosecution evidence.

Team

Speak to Our Criminal Defence Team

If advice is required in relation to tax evasion, avoidance of duties, HMRC investigations, customs and excise matters, or related financial offences, early contact is recommended.

Contact Us