Specialist Criminal & Regulatory Barristers

London: 020 7520 6000 | chambers@18rlc.co.uk

East Anglia: 01245 280 880

Tax & Tax Fraud Service

Red Lion Chambers barristers regularly act for both the taxpayer and HMRC. We combine specialist tax knowledge from experience of tax cases in civil and criminal courts with a background in advocacy in criminal courts which brings huge advantages in any type of hearing.

Our client focused tax dispute team of QCs and barristers have many years of experience in prosecuting and defending large fraud and tax fraud cases, as well as bondhouse diversion frauds, excise duty cases and associated POCA proceedings. They also have considerable expertise advising and representing clients in linked regulatory, risk and compliance arenas.

We offer advice from an early stage of any investigation and pride ourselves in meeting client expectations from the investigatory stage, the dispute litigation process, through to exhausting any avenues of appeal that may be necessary.  We are able to bring our vast experienced in witness handling and cross-examining to any proceedings.

We represent individual clients, corporate clients, and company officers before the First-Tier Tax Tribunal, Upper-Tax Tribunal, Criminal Courts, High Court and Court of Appeal. Our team includes QCs and barristers who have experience of having represented the Attorney General, and worked for the HMRC Tax and Fraud Services, the FCA and SFO.

VAT and Missing Trader Intra-Community Fraud (Mtic) cases before the Tax Tribunal and Criminal Courts, is an area that we have an established reputation representing both Appellants and the Commissioners for HMRC.  Our barristers regularly appear in high level multi-million pound contested cases involving an international dimension with complex legal and factual disputes relating to contra-trading.

Red Lion Chambers currently has 3 of the 5 Standing Counsel to the Department for Business who advise on policy, cases and investigations into corporate and individual insolvency: Sara Lawson QC, David Walbank, & Shane Collery (who also has a Masters Degree in Tax Law).

Examples of the Tax and Tax Fraud Team’s work include:

Tax Tribunal Cases : –

  • Amnico v HMRC - First Tier Tribunal (Tax Chamber) - Jeremy Benson QC
  • Atlantic v HMRC – First Tier and Upper Tribunal – Ed Vickers QC
  • Butt v HMRC – First Tier Tribunal (Tax Chamber) and Upper Tribunal - Jeremy Benson QC
  • Carphone Warehouse v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
  • Davis & Dann v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
  • ET Ltd - First Tier Tribunal (Tax Chamber)- Michael Goodwin - Michael Goodwin
  • GSM Export (UK) Ltd & Sprint Cellular Division - First Tier Tribunal and Upper Tier [2014] UKUT 0529 (TCC) - Jeremy Benson QC
  • HMRC v CCA Distribution [2015] UKUT 0513 (TT) –Jeremy Benson QC
  • HMRC v Infinity Distribution - First Tier Tribunal, Upper Tribunal UTT [2015] UKUT 0219 (TCC), Court of Appeal Civil Division , [2016] EWCA Civ 1014 – Jeremy Benson QC
  • Leisure Communications Ltd- First Tier Tribunal (Tax Chamber)- Michael Goodwin
  • Masstech Corporation Ltd – First Tier Tribunal (Tax Chamber)- Michael Goodwin
  • Trade 247 International (Lakonia) Ltd v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
  • Tricor plc v HMRC - First Tier Tribunal (Tax Chamber) and Upper Tribunal [2016] UKUT 0362 (TCC) –Jeremy Benson QC
  • Xentric Ltd v HMRC - First Tier Tribunal (Tax Chamber) - Michael Goodwin

 

Tax Fraud Cases:

  • Op Apprentice R v Mandaric, Storrie and Redknapp – alleged tax fraud in football world. Sara Lawson QC
  • Operation Amazon – tax evasion scheme based on sideways loss relief – David Etherington QC leading Tom Forster
  • Op Televise – MTIC fraud Sara Lawson QC
  • Op Leapfrog – bondhouse diversion fraud Sara Lawson QC
  • Op Gate – vat fraud with corporate identities Sara Lawson QC
  • Op Omene – HMRC employee corruption case Sara Lawson QC
  • Op Samurai – duty evasion fraud Sara Lawson QC
  • Op Hamulus – application to discharge management receivership and damages against HMRC in the Crown Court Sara Lawson QC
  • Op Chainmail – tax fraud involving films Shane Collery
  • Op Calluna series of cases involving diplomats and excise fraud.
  • Op Eolith  excise fraud Shane Collery
  • Op Blastfurnace First prosecution of Film Tax Credit fraud. Shane Collery
  • Op Devout (2008-2014)  R v Ahmad & Ahmed [2012] EWCA Crim 391.VAT MTIC Fraud Rebecca Chalkley
  • Op Tangelo 1 (2008–2011) prosecution of UMBS Online Ltd. Tony Shaw defending and Rebecca Chalkley prosecuting
  • Op Blastfurnace (2012-13) VAT and Film Tax Credit fraud Rebecca Chalkley
  • Op Interia (Ravjani & others) – £100m VAT tax evasion and MTIC fraud – Jane Bewsey QC;  Michael Goodwin
  • Op Lunar – HNWI tax scheme designed for investors – David Claxton
  • R v Anchor Butter – largest ever evasion of duty in EU. Tony Shaw QC
  • R v Aslam and others -  European VAT fraud- Jane Bewsey QC
  • R v Batth et al – MTIC vat carousel fraud - Richard Sutton QC
  • R v Chaudry Ali et al – MTIC – gold fraud and vat evasion Richard Sutton QC
  • R v Ford and Whellams: Tax Fraud - Jane Bewsey QC
  • R v Harper et al – construction fraud vat and revenue evasion - Richard Sutton QC
  • R v Quillan et al – pension fraud prosecution, tax relief on contributions - Richard Sutton QC
  • R v Stark et al – MTIC vat carousel fraud Richard Sutton QC
  • R v Harbinder Singh Samra and others MTIC VAT fraud Shane Collery
  • R v Pansuik (& 6 others) – tax evasion – Michael Goodwin
  • R v Patel – cheating the Revenue – Tony Shaw QC
  • R v Perrin and Fainchney – cheating the Revenue – Tony Shaw QC
  • R v Walker et al – MTIC vat carousel fraud Richard Sutton QC
  • R v Woodward and Ponsford – HMRC prosecution of company directors in vat and corporation tax fraud. Tim Godfrey
  • R v Whiteway-Wilkinson and Spence - vat, income tax, corporation tax and beer duty evasion. Tim Godfrey

Other relevant experience

  • Advising multinational company on possible breaches of EU sanctions, customs duties and import sanctions Tony Shaw QC
  • Advising a US company on dealing with a UK company being investigated and POCA implications Sara Lawson QC
  • ACCA v H – Association of chartered Certified Accountants – holding self out as an accountant.
  • Shane Collery and Faras Baloch lecture to HMRC, City law Firms, BEIS, the SFO, the Joint Money Laundering Intelligence Taskforce about OECD Common Reporting Standards (‘CRS’) and the new offences of corporate facilitation of tax evasion under the Criminal Finances Bill.

 

Directories

Legal 500 – Tax VAT – Leading Silk – Jeremy Benson QC – “He brings experience of criminal fraud cases to the VAT tribunal”.

For More Information or To Instruct Us

To discuss your options in more detail and for more information regarding our transparent fees’ structure, please contact our clerking team, led by Chambers Director, Mark Bennett.

  • For specific case enquiries, or to hear more about our services, please contact our clerking team.
  • If you are a professional client and would like to discuss in-house training and seminar opportunities, please contact Jennifer Ukaegbu.

 

Chambers UK - Crime

”The clerks are very dependable," and “always anxious to help.”

 

Chambers UK - Fraud

"Red Lion Chambers both prosecutes and defends serious fraud cases, securing involvement in some of the causes célèbres of the day such as the BAE Systems corruption affair and the pharmaceuticals cartel investigation."

Chambers UK - Crime

"Red Lion Chambers offers clients a great deal of experience and a high level of professionalism. Observers note that it has proved skilful in maintaining the standards of its members over the years and it is widely expected to thrive in this period of uncertainty at the Criminal Bar."

Chambers UK - Fraud

"Substantial number of talented criminal fraud practitioners."

Chambers UK - Crime

"When instructing barristers from Red Lion Chambers, you always know that you will get a safe pair of hands. The large group of capable barristers specialises in the full range of criminal and related regulatory work."

Chambers UK - Crime

"Likeable, knowledgeable, responsive and proactive clerks."

Chambers UK - Crime

"Because Red Lion Chambers has that strength and depth, if you cannot obtain your barrister of choice, there is always someone of equal stature and ability to then take on the case."

Chambers UK - Fraud

"Red Lion Chambers is viewed as "one of the prestige sets" and is a popular choice for fraud work."

Chambers UK - Fraud

"The clerks are very helpful and always do their very best to accommodate us at short notice. They work closely with the members, so they are very good at knowing who you will like and who you will want."

Chambers UK - Fraud

Home to some of the most cogent, eloquent and outstandingly prepared advocates."

Legal 500 - Crime

"Around 80 members dedicated exclusively to the full range of crime work."

Chambers UK - Fraud

"You can't go wrong at Red Lion Chambers if you are facing a serious, high-value fraud matter. Its team is well versed in all aspects of white-collar crime, and excels when defending lengthy and labyrinthine fraud trials. It also proves equally strong on the prosecution side ..."

London


020 7520 6000

18 Red Lion Court

London

EC4A 3EB

DX: 478 London / Chancery Lane

East Anglia


01245 280 880

Thornwood House

102 New London Rd

Chelmsford

DX: 139165 Chelmsford 11

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