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Archives for Tax Investigation

Tax Investigations and Planning Seminar – 29 November 2018 – Glasgow

We will be hosting a free tax seminar at the Double Tree by Hilton, Strathclyde, Glasgow on 29th November. The following topics will be covered:

  • Tax investigations – latest developments
  • Tax case update
  • Budget 2018
  • Property tax planning

The seminar will provide specialist insight into the above areas. We are expecting bankers, business persons, solicitors and accountants to attend the seminar. The seminar qualifies for CPD points if these are relevant to you.

Refreshments and snacks will be provided.

If you would like to attend, please send an email to  seminar@churchilltaxconsultants.com to book a place.

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Corporation Tax Boston UK

McFarlane [2018] TC 06512 – Tax Tribunal case lost for deliberate behaviour

The First Tier Tribunal judge found in this appeal that there was a valid discovery and the appellant’s actions were considered deliberate. The appellants agents FTR Accountants Company Limited had made a series of mistakes and errors in the appeal process and did even turn up to the hearing with the excuse that they had got their diaries wrong. This case demonstrates the importance of cooperating with HMRC from the outset and to ensure the formal appeal process is adhered to by the agents as any mistakes could prove to be costly.

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VAT Boston UK

Tax fraudster jailed for VAT repayments

David Handley, aged 43, from Leicester has been jailed for four years for VAT repayment fraud. Mr. Handley was the mastermind behind a gang of 18 people using forged identities to set up businesses and claim more than three hundred fraudulent VAT refunds. In his supervision, Mr. Handley had set up almost 46 illegitimate businesses purely to claim tax from HMRC. Read more…

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Accountant Boston UK

Football agent loses tax avoidance case

Jerome Anderson, a former football agent has finally lost his tax case of £1.2 million against HMRC. The Upper Tribunal concluded that Mr Anderson and eight other individuals failed in using this scheme which involved investing in recruiting young players in South Africa. Mr. Jerone Anderson was trying to use this investment to claim a bogus loss of £3 million in order to significantly reduce his tax liability. Read more..

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Corporation Tax Boston UK

Code of Practice 9 tax investigation closed

This client came to us from London after he was referred to our firm by his accountants. This Code of Practice 9 ( COP 9 ) tax investigation case was being dealt with by a forensic accountant in Wales who decided to close his business and do a runner after taking a large fee upfront. The case involved undisclosed income from various sources over 13 years and involved complex transactions. Our team of tax experts took on the case and after thoroughly investigating the facts and meeting with HMRC officers, were able to reach a settlement that was acceptable to our client and HMRC. The case was closed and our client thanked us for our efforts to bring his life back to normal.

Our analysis: Code of practice 8 and code of practice 9 tax investigation cases are very complex. With Code of Practice 9 cases, there is immunity for making a full disclosure. If however, the tax payer does not make a full disclosure, there is a risk of prosecution by HMRC. There have been numerous cases of tax payer being sentenced to prison for not making a full disclosure during the Code of Practice 9 enquiry. Our team of tax specialists have extensive experience in dealing with Code of Practice 8 and Code of Practice 9 investigations and negotiating best possible settlements for the clients.

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Worldwide Disclosure Facility – Deadline for disclosure 30 September 2018

The Worldwide Disclosure Facility was introduced by HMRC in September 2016 to allow individuals with offshore income to make a declaration without having to suffer heavy penalties or prosecution. This facility has been used by a large number of people in and outside the UK and settlements reached with HMRC. The Worldwide Disclosure Facility will come to end on 30 September 2018 after which HMRC’s new rules under Requirement to Correct will be applicable. The new rules will impose tougher penalties and sanctions on those who have failed to make a declaration by 30 September 2018.

Any foreign nationals living in the UK also need to make a disclosure if they have any offshore income even if that is being kept in the foreign country and not remitted to the UK.

As there is a national campaign going currently in relation to the end of the Worldwide Disclosure Facility, we have been receiving a large number of enquiries from individuals willing to make a last minute disclosure. The initial intention to disclose is fairly simple and can be done online. HMRC will then allow 90 days for the full disclosure and for the tax to be paid. Please contact us on 0207 998 1834 if you would like to discuss making a disclosure.

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Man jailed after failing to comply with Code of Practice 9 investigation

Bartley Murphy from Demesne Road, Downpatrick, has been sentenced to prison for 2 years and three months for tax fraud. Mr. Murphy developed and sold several houses between 2007 and 2014 but did not declare his profits to HMRC or paid any tax. He was offered Contractual Disclosure Facility under Code of Practice 9 by HMRC to make a full disclosure of his tax irregularities. However, despite being under a serious tax investigation Mr. Murphy chose to lie and did not make a full disclosure. Read more.

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