VAT Fraud Solicitors

Speak to our VAT fraud solicitors now

For a free initial consultation subject to exceptions on your legal position if you are being investigated for, or have been accused of committing VAT fraud, please call 0207 624 7771.

For urgent advice at any time of day or night, please call our Emergency Number 07836 577 556.

You can also email: solicitors@jdspicer.co.uk or fill out our quick online enquiry form and we will get back to you quickly.

Why choose JD Spicer’s VAT fraud solicitors?

No matter your circumstances, and what the allegations of VAT fraud relate to, it is essential that you seek out specialist legal advice from our team as soon as possible.

VAT fraud is a complex offence, with a number of issues to consider and evidence to review, which highlights the need for a thorough legal defence from a team who understand your situation in detail.

When instructed, our VAT solicitors will carefully assess the details of your case and advise you on the process of defending your position. From here, we can advise you on your future options and what the best possible outcome will be for your case, depending on the strength of the evidence presented by the prosecution.

For over 45 years, we have established ourselves as one of the country’s leading criminal law firms, having handled various high-profile fraud cases. We are well-positioned to offer tailored support that is sensitive to your individual matter.

We have a strong track record of successfully representing clients in both the Magistrates’ Court and Crown Court, with our team also building very strong relationships with a number of the country’s leading specialist fraud barristers. We can therefore make sure that you have access to all the skills and expertise required to achieve the best possible outcome for your case.

Our VAT fraud solicitors are accredited by the Law Society for Criminal Litigation and have also achieved Lexcel accreditation, reflecting the high standards of our legal practice.

Pre-charge bail

If you are released on pre-charge bail (also simply referred to as being released on bail) after being interviewed for suspected VAT fraud, the police will continue their investigation to gather more evidence before making a final charging decision.

The police are likely to impose various bail conditions such as redistricting where you can go, and requiring you to attend the police station on a certain day.

To find out more in relation to pre charge bail please use the links provided below:

• Pre-charge bail and Released Under Investigation (RUI)
• On Bail But Not Charged - What Does It Mean?
• How long can you be on bail without charge UK?

Common questions about VAT fraud

What is VAT fraud?

To summarise, VAT fraud involves any actions which result in the deliberate or dishonest evasion of VAT. This could mean that a business or sole trader commits VAT fraud where they do not correctly charge the VAT they should, or the tax is charged but is not paid to HMRC.

There are a number of ways in which a business could potentially commit VAT fraud. These include, but are not limited to:

• Asking for cash payments from customers
• Requesting for a payment to be made to someone other than the business
• Requesting for several payments to be made to different businesses or individuals
• Not being registered for VAT
  • You must register for VAT is you own a business, or you are a sole trader that makes over £85,000 per year
• Claiming to have applied for a VAT number
• Using a fake VAT number
• Using a VAT number that belongs to someone else

Submitting inflated VAT refund claims, failing to report sales honestly, or stating that sales made in the UK are exports are all additional ways in which VAT fraud could be potentially committed.

What are the most common VAT fraud offences?

The two acts that VAT fraud charges can be brought under are the Fraud Act 2006 and Section 72 of Value Added Tax Act 1994.

Common VAT fraud offences which you could be accused of include:

• Carousel fraud
• Money laundering
• MTIC fraud
• Fraudulent trading
• Fraudulent evasion of VAT
• False statement for VAT purposes

Can you go to prison for VAT fraud?

Yes, you could potentially receive a prison sentence for VAT fraud if your case proceeds to court.

Whether or not a case results in a prison sentence, or an alternative penalty such as a fine or community order, will depend on an individual’s culpability and the harm that has allegedly been caused.

Culpability is divided into three categories:

• A - High culpability
  • A leading role where VAT fraud is part of a group activity
  • Involvement of others in VAT fraud through pressure/influence
  • Abuse of position of power or trust or responsibility
  • Sophisticated nature of VAT fraud/significant planning
  • VAT fraud conducted over sustained period of time
• B - Medium culpability
  • A significant role where VAT fraud is part of a group activity
  • Other cases that fall between categories A or C because:
    • Factors are present in A and C which balance each other out and/or
    • Culpability falls between the factors as described in A and C
• C - Lesser culpability
  • Involved in VAT fraud through coercion, intimidation or exploitation
  • VAT fraud not motivated by personal gain
  • Opportunistic ‘one-off’ offence of VAT fraud; very little or no planning
  • Performed limited function under direction from others
  • Limited awareness or understanding of extent of VAT fraud

Harm is divided into seven categories depending on the gain/intended gain or loss/intended loss to HMRC:

• Category 1 - £50 million or more – Starting point based on £80 million
• Category 2 - £10 million to £50 million – Starting point based on £30 million
• Category 3 - £2 million to £10 million – Starting point based on £5 million
• Category 4 - £500,000 to £2 million – Starting point based on £1 million
• Category 5 - £100,000 to £500,000 – Starting point based on £300,000
• Category 6 - £20,000 to £100,000 – Starting point based on £50,000
• Category 7 – Less than £20,000 – Starting point based on £12,500

What is the maximum sentence for VAT fraud?

The maximum sentence you could receive for VAT fraud is ten years’ custody if a case is brought under the Fraud Act 2006, and seven years custody if brought under Section 72 of Value Added Tax Act 1994.

Who investigates VAT fraud?

VAT fraud is likely to be investigated by a number of agencies. These include:

• Serious Fraud Office (SFO)
• National Crime Agency (NCA)
• Office of Fair Trading (OFT)
• HM Revenue and Customs (HMRC)
• Department of Trade and Industry (DTI)

Our Defence Team has been involved in many complex and high-profile cases within the UK in recent years. By way of example we have been involved in or continue to represent defendants in the following prosecution operations:

• Dumas
• Euripus (probably the largest ever MTIC prosecution)
• Hayrick
• Vex
• Rosary
• Comfort

Contact our VAT fraud solicitors today

For urgent specialist advice, immediate representation, or to speak to us confidentially about allegations of committing VAT fraud, please do not hesitate to get in touch with our specialist VAT solicitors.

You can contact a member of our dedicated team of tax fraud solicitors in London, Birmingham, and Manchester by telephone on:

• City of London: 0207 624 7771 - our senior Solicitors and Partners can meet by appointment in the City.
• Brent & Camden London Office: 0207 624 7771
• Manchester Office: 0161 835 1638
• Birmingham Office: 0121 614 3333

Or email: solicitors@jdspicer.co.uk

Alternatively, you can fill out our quick online enquiry form, and we will get back to you as soon as possible.

24/7 criminal defence lawyers & police station representatives

Please get in touch for a free initial consultation subject to exceptions with one of our expert tax fraud solicitors, as well as immediate representation and advice related to allegations of VAT fraud.

We are available to represent clients all over England and Wales at any time, so please contact our Emergency Number 07836 577 556.