Cromwell Seymour Group Ltd

Tax schemes and Avoidance

Following recent changes in legislation and successful trials at Tribunal and higher courts, HMRC have never had so many tools to attack those involved in what are viewed as tax avoidance schemes.

such tolls to include Freezing Orders


If you receive an enquiry notice, accelerated payment notice or wish to explore settlement of tax with HMRC, Liz Coleman has the experience to advise you on how best to proceed and to reach the most palatable settlement with HMRC including the negotiation of time to pay if required.

An HMRC investigation can lead to being arrested by HMRC and thereafter to an HMRC prosecution

Criminal Proceedings

It should not be forgotten that in the most serious cases HMRC may consider instigating criminal proceedings.

A criminal enquiry is extremely disruptive and so any businesses who have made incorrect claims would be best advised to seek advice with a view to rectifying the position on a civil basis.

If criminal proceedings are started, it would be expected that the entire operation of the business and the director/proprietor’s personal affairs would be investigated.

Should a criminal conviction be secured by HMRC, there is then the issue of Proceeds of Crime proceedings in which orders can be made to repay large sums of money – HMRC’s calculation of benefit of the crime. If payment is not made when assets are available, extensions to prison sentences can be imposed.

If you are concerned about the accuracy of a claim or have a disclosure to make in relation to an inaccurate claim, contact us to discuss the options available.

HMRC also have the power to transfer PAYE and NIC liabilities to the directors should a company become insolvent, so before appointing an Insolvency Practitioner advice should be taken on the options available.

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