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.
This page covers general criminal allegations including:
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.
Cases may involve bank statements, invoices, company accounts, tax returns, payroll records, VAT returns, import documents, or accounting software records.
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.
Tax and duty investigations can affect trading activity, reputation, professional standing, company operations, and personal finances.
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.
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.
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.
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. The firm can advise and represent clients after charge, including at Magistrates’ Court, Crown Court where applicable, trial preparation, sentencing, and appeals.
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.
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.