Crown Prosecution Service reports in criminal cases

While the majority of HMRC investigations are conducted on a civil basis, HMRC also possesses the power to conduct criminal investigations. As a rule of thumb, HMRC will only conduct a criminal investigation when it believes that:

1. There is evidence of tax evasion; and
2. Criminal prosecution would be in the public interest.

Once HMRC has conducted its investigations, if it concludes that it has sufficient evidence to support a prosecution, it will send its case to the CPS. It’s ultimately the CPS who make the decision to proceed with prosecution and take the case to trial. Invariably, the CPS makes its decision on whether to proceed having only reviewed the evidence presented by HMRC. If this feels a little one-sided, it’s because it is!

As anyone who has ever worked in justice will know, going to trial can be extremely expensive and the eventual outcome, often uncertain. Recently, Buzzacott have been engaged by several leading firms of solicitors who have sought to reduce the risk of high costs and unpredictable nature of going to trial, by taking proactive steps to persuade the CPS that the case does not merit being taken to trial.

Buzzacott’s Head of Tax Investigations & Dispute Resolution team, Mark Taylor, has recently received instructions from solicitors to review the technical and behavioural merits of HMRC’s case, before delivering a report to the CPS, providing Mark’s own view on the strength of HMRC’s position. For 20 years of his career, Mark worked for HMRC where he served as a fully trained Senior Inspector of Taxes, a Criminal Investigator and a Parts 2, 4 & 8 Proceeds of Crime Act Accredited Financial Investigator. His credentials speak for themselves, and whenever the CPS receive a report with Mark’s name on it, they’re forced to re-evaluate whether HMRC’s case is as robust as has been presented by HMRC itself.

In the last two years, Buzzacott have been engaged by solicitor’s to prepare reports for the CPS in respect of HMRC criminal investigations into 10 separate individuals. The CPS has elected not to proceed with prosecution in respect of 8 of those 10 individuals. Our report for the remaining two was sent to the CPS in September of this year, and it’s anticipated that the CPS will not confirm its decision until 2022.

Buzzacott is extremely proud of our 100% record with our reports to the CPS. If you have a client who is facing criminal prosecution, please do not hesitate to contact us. The earlier we get involved, the more time we have to identify the flaws in HMRC’s case, and to present a robust report, which gives your clients the best, most cost-effective opportunity to maintain their liberty.