Tax investigations
Tax investigations can be stressful, costly and time consuming, and with the number of investigations on the rise, it pays to have the best advice.
Mazars' National Tax Investigations Group consists of specialists in all areas of taxation as well as the National Minimum Wage. Our team deals with matters ranging from individual tax disputes, to large, complex and high profile cases. We help individuals, companies and trusts selected for investigation - ranging from an aspect inquiry through cases of suspected serious fraud under Code of Practice 9 to criminal investigations.
Our team has many years of experience working in HM Revenue and Customs and private practice and can guide you or your business or company through the investigation process quickly and efficiently. If you are an employer, we can also review your systems and records so you can be confident in them, if approached by HMRC's Employer Compliance division.
Mazars can:
- Advise in connection with any investigation, be it one covering Income Tax, Corporation Tax, Inheritance Tax, Employment Taxes and National Insurance, VAT or an IR35 status dispute,
- Provide expert assistance with National Minimum Wage issues
- Provide expert assistance with a serious fraud, civil or criminal investigation initiated by Fraud Investigation Service,
- Help manage voluntary disclosures.
To find out if we can help you, call us on:
020 7063 4639, 0161 238 9235 or 0121 232 9519
Stay up to date with the latest UK taxation issues, read our blog:
Let's Talk Tax
National contacts
Richard Philson Senior Manager - Tax Investigations - London
Sajid Ghufoor Senior Manager - Tax Investigations - London
David Lewis Senior Manager - Tax Investigations - Manchester
Closing disputes with HMRC
Tax legislation gives the taxpayer a number of ways to challenge a HMRC enquiry including the right to challenge unreasonable demands for documents and information as well as challenge the inspector’s conclusions. However, challenging a decision can be time consuming and costly.
HMRC Criminal Investigations and unannounced visits under the Police & Criminal Evidence Act 1984 (PACE)
The nightmare scenario – 7am in the morning, fast asleep, and suddenly there is a loud knock on the door and officials from HM Revenue & Customs announce themselves, accompanied by Police officers, armed with a warrant to search your house and business premises, and you are placed under arrest and taken to a police station for questioning in connection with suspected tax fraud. This can and does happen. So what do you do?
Are you under investigation?
Being investigated by HM Revenue & Customs (HMRC) can be a stressful, lengthy, intrusive and ultimately a costly experience. Here at Mazars we will support you, help remove the stress, take control of the investigative process, minimise intrusion into your private life and get the best possible outcome for you.
Do you have an interest in or connection to an offshore asset or entity?
If you have an interest in or a connection to an offshore asset or entity ('offshore arrangements') you are likely to attract the unwanted attention of HMRC even though they may have been set up for perfectly legitimate reasons and are tax compliant.
Who are the HMRC Fraud Investigations Service Unit and what do they do?
The Fraud Investigations Service Unit (FIS) is the 'Premier League' of HMRC investigators, and is staffed by many of its most able and experienced investigators who undertake either criminal or civil investigations.
Are you the subject of a HMRC investigation conducted under Code of Practice 8?
Following the closure in December 2015 of the Liechtenstein Disclosure Facility (LDF) there has been a rise in the number of investigations conducted by HM Revenue & Customs (HMRC) under Code of Practice 8 (COP8). Such investigations are solely undertaken by HMRC Fraud Investigation Service Unit (FIS).
What does HMRC Civil Investigations conducted under Code of Practice 9 mean for you where fraud or dishonesty is suspected?
In situations where HM Revenue & Customs (HMRC) suspects fraud or dishonesty across both direct or indirect taxes, as an alternative to a criminal investigation, HMRC can investigate using the procedure known as the Contractual Disclosure Facility (CDF) under Code of Practice (COP9).
Are you at Risk of a National Minimum Wage Investigation?
In 1998 legislation was enacted that first introduced the concept of the National Minimum Wage (NMW). From 1 April 1999 the legislation required all employers to pay their workers a guaranteed minimum wage which at that time was £3.00 for 18 to 21 year olds and £3.60 for over 22 year olds. The amounts have increased annually and over the years the NMW has been broadened to include apprentices, 16-17 year olds and from 1 April 2016, the National Living wage which applies to over 25 year olds. The current rates can be found at the GOV UK website.
Supporting other professionals
Mazars National Tax Investigations Group are specialists in handling all matters connected to HM Revenue & Customs enquiries, whether it is technical aspect enquiries, full investigations, VAT issues, HMRC’s use of its information powers, allegations of fraud or dishonesty under Code of Practice 9, Code of Practice 8 investigations into bespoke tax avoidance or litigation. We also have particular experience of handling investigations where HM Revenue & Customs perceives there is a risk of serial tax avoidance, for example into film schemes and personal residence planning.
Find out more...
Closing disputes with HMRC
Tax legislation gives the taxpayer a number of ways to challenge a HMRC enquiry including the right to challenge unreasonable demands for documents and information as well as challenge the inspector’s conclusions. However, challenging a decision can be time consuming and costly.
