Tax
Our highly-experienced Tax team consists of specialist lawyers who deal with the tax aspects of all corporate, commercial and financial transactions.
We also advise on all aspects of tax investigations and disputes from initial queries, through to settlement or litigation. We provide strategic tax advice on all taxes and support UK and multinational clients regarding their transactions and tax investigations.That technical tax expertise is a given. But we go further. We combine that expertise with an innovative and commercial approach to the issues and opportunities you face.
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Explore our expertise
Corporate tax
READ MORECustoms and excise
READ MOREDawn raids
READ MOREHMRC criminal investigations and prosecutions
READ MOREHMRC dawn raids
READ MOREJudicial review
READ MOREPrivate prosecutions
READ MORETax investigations and dispute resolution
READ MOREVAT
READ MORECorporate tax
Corporate tax
Customs and excise
Customs and excise
Dawn raids
Dawn raids
HMRC criminal investigations and prosecutions
HMRC criminal investigations and prosecutions
HMRC dawn raids
HMRC dawn raids
Judicial review
Judicial review
Private prosecutions
Private prosecutions
Criminal Prosecutions in England and Wales are ordinarily brought by the Crown Prosecution Service (CPS), the Serious Fraud Office, or another government agency at the end of a public investigation or enquiry. However, prosecutions can also be brought by any individual or company.
Due to the shrinking budgets of investigative agencies like the Police, we are assisting a growing number of clients bring private prosecutions. Areas where private prosecutions might be appropriate include:
The prosecution proceeds in much the same way as it would if it was brought by the Crown Prosecution Service (CPS).
After an investigation, any prosecutor, private or otherwise, has to be satisfied of two things:
A private prosecutor must sign a declaration which includes the facts of the case, whether any summons has been previously sought, and whether there is any overlap with any other prosecution (present or past).
A private prosecutor must also sign a statement confirming that, to the best of their knowledge and belief, the allegation is true, the evidence will be available at trial, and everything else they have informed the Court is true.
Once those steps have been satisfied, the Magistrates’ Court will issue a summons for the defendant to attend Court.
The process from that point is the same as it is for any other criminal prosecution.
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- fraud and other economic crime< li/>
- counterfeiting
- regulatory offences in specialist areas, and
- perverting the course of justice.
The prosecution proceeds in much the same way as it would if it was brought by the Crown Prosecution Service (CPS).
After an investigation, any prosecutor, private or otherwise, has to be satisfied of two things:
- there is sufficient evidence to provide a reasonable prospect of conviction, and
- it is in the public interest to bring the case.
A private prosecutor must sign a declaration which includes the facts of the case, whether any summons has been previously sought, and whether there is any overlap with any other prosecution (present or past).
A private prosecutor must also sign a statement confirming that, to the best of their knowledge and belief, the allegation is true, the evidence will be available at trial, and everything else they have informed the Court is true.
Once those steps have been satisfied, the Magistrates’ Court will issue a summons for the defendant to attend Court.
The process from that point is the same as it is for any other criminal prosecution.
KEY CONTACTS
Related expertise
Tax investigations and dispute resolution
Tax investigations and dispute resolution
VAT
VAT
Corporate tax
Customs and excise
Dawn raids
HMRC criminal investigations and prosecutions
HMRC dawn raids
Judicial review
Private prosecutions
Criminal Prosecutions in England and Wales are ordinarily brought by the Crown Prosecution Service (CPS), the Serious Fraud Office, or another government agency at the end of a public investigation or enquiry. However, prosecutions can also be brought by any individual or company.
Due to the shrinking budgets of investigative agencies like the Police, we are assisting a growing number of clients bring private prosecutions. Areas where private prosecutions might be appropriate include:
The prosecution proceeds in much the same way as it would if it was brought by the Crown Prosecution Service (CPS).
After an investigation, any prosecutor, private or otherwise, has to be satisfied of two things:
A private prosecutor must sign a declaration which includes the facts of the case, whether any summons has been previously sought, and whether there is any overlap with any other prosecution (present or past).
A private prosecutor must also sign a statement confirming that, to the best of their knowledge and belief, the allegation is true, the evidence will be available at trial, and everything else they have informed the Court is true.
Once those steps have been satisfied, the Magistrates’ Court will issue a summons for the defendant to attend Court.
The process from that point is the same as it is for any other criminal prosecution.
READ MORE
READ LESS
- fraud and other economic crime< li/>
- counterfeiting
- regulatory offences in specialist areas, and
- perverting the course of justice.
The prosecution proceeds in much the same way as it would if it was brought by the Crown Prosecution Service (CPS).
After an investigation, any prosecutor, private or otherwise, has to be satisfied of two things:
- there is sufficient evidence to provide a reasonable prospect of conviction, and
- it is in the public interest to bring the case.
A private prosecutor must sign a declaration which includes the facts of the case, whether any summons has been previously sought, and whether there is any overlap with any other prosecution (present or past).
A private prosecutor must also sign a statement confirming that, to the best of their knowledge and belief, the allegation is true, the evidence will be available at trial, and everything else they have informed the Court is true.
Once those steps have been satisfied, the Magistrates’ Court will issue a summons for the defendant to attend Court.
The process from that point is the same as it is for any other criminal prosecution.
KEY CONTACTS
Related expertise
Tax investigations and dispute resolution
VAT
Fresh perspectives
Tax Take
V@ update - February 2021
Tax Take
Bradford – Tribunal refuses HMRC's application for further and better particulars
Tax Take
Taxing Matters: Private prosecutions: an essential part of your business' toolkit
Tax Take
Embiricos: HMRC cannot issue a partial closure notice without specifying the amount of tax due
Tax Take
Warshaw – Cumulative preference shares constituted ordinary share capital and qualified for entrepreneurs' relief
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