VAT Fraud Lawyers

It is an offence for a person to be knowingly concerned in the fraudulent evasion of VAT.

Section 72 of the Value Added Tax Act 1994 states that penalty can be statutory maximum of 3 times the amount of VAT and/or imprisonment for 12 months in the Magistrates Court and 7 years in the Crown Court.

The defence is to show - acting by mistake and absence of fraud. The law makes provision for recklessly false statements which is treated in a similar way. The prosecution have to prove that the charge person acted deliberately.

The most common lines of VAT inquiry relate to: -

  • Registration.
  • Timing
  • Property
  • Construction
  • Special Schemes
  • Partial exemption
  • Retail
  • Undisclosed takings

HMRC investigators may carry out test purchases or formulate business models in order to find out whether VAT has been avoided or evaded.

For example where a client had a substantial dry cleaning business with many outlets, HMRC formulated a case based on the volume of cleaning fluid purchased and other purchases in order to show that trading was under declared.

HMRC investigators dealing with VAT and Tax fraud can cover a variety of allegations against individuals and businesses.

  • Carousel Fraud
  • Diversion Fraud
  • Income Tax Fraud
  • Missing Trader Fraud
  • NTIC.

VAT is a huge revenue stream for HM Government and HMRC investigators and HMRC prosecutors bring prosecution cases to deter and punish the evasion of tax.

Click Here for Free Advice ► or call 0333 011 0516

If you are facing a vat fraud investigation or have been charged then you can speak to one of our specialist solicitors today. Our lines are open 24 hours a day, 7 days a week. We are available throughout England and Wales including Liverpool, Wirral, Manchester and London.

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Fraud & Tax Offences / Value Added Tax

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For futher information and advice speak to one of our specialist solicitors today by using the details below or fill in the form and we will get back to you.

Telephone: 0151 286 9594

24 Hour: 0333 011 0516

MJP solicitors is the trading name of Mark Jones and Partners Limited company number 9997609 | SRA Number 659225.
List of directors available upon request.