Sentencing and Penalties

The process of sentencing follows a guilty plea or a finding of guilt to one or more offences. The purpose of imposing a custodial sentence is to punish and to deter others from committing HMRC offences or tax fraud.

Imprisonment is always considered as the last resort in cases of HMRC offences and tax fraud but judicial sentencing guidelines indicate that for frauds which are complicated, sophisticated or have a large element of evaded tax, custodial sentences can be imposed.

Link to judicial sentencing guidelines

In preparing a defence for a client, MJP solicitors are mindful that such offences should include all the mitigating factors that would not aggravate sentencing but improve the chances of avoiding a custodial sentence. The use of an expert forensic accountant to show that the amount of evaded tax is lower than claimed by HMRC officers is an essential part of the process of dealing with HMRC prosecutions.

The strategy of MJP solicitors is to look at the worst and aim for the best possible outcome for our clients so that they receive realistically balanced advice on whether to defend cases, usually meaning that case against the defendant is not proven and challenging calculations and penalties that HMRC prosecutors and HMRC investigators may seek to impose either non payment or evasion of tax.

See HMRC offences See Proceeds of Crime Act 2002 - POCA

MJP solicitors specialise in defending cases of Tax Fraud brought by HMRC investigators and HMRC prosecutors of the most serious kind. 0151 286 9594 & 0333 011 0516

Based in Liverpool, MJP solicitors have defended many of the largest VAT fraud cases in London and throughout UK and deal with evasion of tax and evasion of duty routinely. As leaders in this area of criminal law, knowledge of law and accountancy is a pre requisite for defending cases successfully.

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