The Henderson Loggie Tax Investigations team specialise in dealing with any type of HM Revenue & Customs (HMRC) / Value Added Tax Enquiry or Investigation.
We offer a tax investigation support service, primarily for accountants, solicitors, clients and other professionals. This service is intended to support the advisor's relationship with the client, rather than being in conflict with it.
Tax / VAT Fraud
With the merger of the Inland Revenue and HM Customs & Excise (now named HMRC) it is common practice for potential tax fraud and VAT fraud to be investigated together. Often where there is tax fraud discovered as a result of an HMRC enquiry, the finding of this also has a VAT fraud consequence. Conversely, where there is a VAT fraud there will sometimes be a tax fraud consequence.
HMRC Code of Practice 9 Disclosure Reports (COP9)
HMRC Civil Investigation of Fraud (CIF) tax investigations can be very intrusive and stressful for the taxpayer. The procedures are clearly set out in HMRC Guidance COP9 and have many pitfalls for the inexperienced practitioner. Failure to deal properly with a CIF investigation can lead to criminal prosecution and at best result in a lengthy, worrying investigation with high penalties which can be up to 100% of the extra tax / VAT that is due. On the other hand a well managed investigation of a fraud case can be beneficial as the enquiry would be concluded quicker with lower penalties being achieved.