Jamie is a specialist barrister in commercial crime, criminal litigation, and global investigations into fraud, bribery, corruption, and other serious corporate wrongdoing. His cases invariably comprise concurrent criminal, civil and regulatory investigations and litigation across multiple jurisdictions. Jamie has, for over a decade, practiced almost exclusively in this sector. He is instructed by the principal prosecution agencies and premier white-collar defence solicitors. His practice is in leading cases which involve the UK Serious Fraud Office, Her Majesty’s Revenue and Customs, the Financial Services Authority, Treasury Solicitors, the National Crime Agency and the Specialist Fraud Division of the Crown Prosecution Service.
Jamie was one of the foremost lawyers who, as counsel, was instrumental in the establishment and success of the civil tax fraud and specialist investigations and litigation team at HMRC. He provided advice, frequently at policy level, on the development of HMRC’s investigation and litigation strategy for international tax fraud. He oversaw, and continues to be instructed in, a series of complex civil cases worth over £1 billion to the UK Treasury. He is currently retained in cases involving alleged tax evasion, tax avoidance and tax fraud for HMRC.
Jamie is also presently instructed in a number of cases for the SFO involving fraud, bribery, corruption and money laundering at publicly listed corporations.
Global Investigations and Commercial Crime
Jamie has been retained, since 2013, by the UK Serious Fraud Office to provide strategic advice and advocacy in a number of significant investigations into the top-tier of international financial crime. As a recognition of his level of expertise in global investigations and commercial crime he was, in 2017, appointed to the SFO’s A-Panel of Counsel. A sample of his recent experience and the subject matters in which he is routinely instructed includes:
- Advice on intelligence gathering, investigation and pre-charge strategy.
- Obtaining freezing orders, injunctions and search warrants
- Sanctions and international asset tracing.
- Mutual Legal Assistance and European Investigation Orders.
- Advice in relation to secrecy jurisdictions.
- Liaison with overseas law enforcement on behalf of the UK Government.
- Working with the US Department of Justice and the Office of Foreign Assets Control of the US Department of the Treasury.
- Working alongside teams of accountants, experts in financial markets and corporate investigators.
- Conducting video-recorded interviews of witnesses and suspects in criminal and civil inquiries into fraud, bribery and corruption of utmost complexity and sensitivity.
- Advice on disclosure – including ‘big data’ cases and artificial intelligence, public interest immunity and legal professional privilege.
- Operation W (2018-current) Multi-million pound money laundering investigation.
- Operation Q (2015-current) Multi-billion dollar bribery and corruption investigation involving a FTSE100 listed corporation.
- Operation R (2015-current) Prosecution for fraud and money laundering by CEO and COO at a FTSE250 listed corporation.
- Operation K (2017-18) Multi-billion dollar bribery and corruption investigation involving a FTSE100 listed corporation.
- Project U (2016-17) Advising an investment bank on its clients’ exposure to a bribery, corruption and money-laundering investigation.
- Operation B (2013-15) Multi-million pound cross-border pensions fraud.
Tax
Jamie has advised and represented HMRC in a series of major civil tax fraud, evasion and avoidance trials and appeals in the First-Tier (Tax), Upper Tier (Tax and Chancery) Tribunals and Court of Appeal (Civil Division). In recognition of his expertise, he was granted an exceptional designation by the UK Attorney General to conduct litigation and advocacy on behalf of the department. He has worked with tax investigators, sector experts, accountants and criminal and commercial silks to build cases from the outset of an investigation through to trial and, successfully, on appeal. Jamie’s cases were some of the first to utilise evidence from parallel criminal investigations, secrecy jurisdictions and the FCIB and UMBS banks. He is experienced in the following areas of civil tax litigation (a selection of cases follows):
- MTIC frauds.
- Contra and cell trading frauds.
- Bondhouse, Kittel and Mobilx litigation.
- VAT and excise litigation.
- International markets in tangible and intangible commodities.
- Avoidance schemes.
- Judicial review.
- References to the ECJ.
- Insolvency.
- Parallel criminal investigations.
- Disclosure.
- Penalties.
- Costs.
- HMRC v. E (2015-17) Tax avoidance. Film schemes.
- HMRC v. W, D & M (2008-17) Civil fraud. Inter-company trading and loans. Double contra trading.
- HMRC v. G & S (2012-16) Civil fraud. Insolvency. Security for costs.
- HMRC v. S, G & G (2010-16) Civil fraud. Inter-company trading. Agency.
- HMRC v. M (2010-16) Civil fraud. Agency. At first-instance and on appeal.
- HMRC v. R (2013-16) Civil fraud. Director’s personal liability. Costs.
- HMRC v. W (2009-16) Civil fraud.
- HMRC v. P (2014-16) Tax avoidance. Film schemes.
- HMRC v. D (2010-15) Civil fraud. MTIC.
- HMRC v. D (2010-15) Civil fraud. MTIC.
- HMRC v. E (2009-15) Civil fraud. MTIC.
- HMRC v. L (2010-15) Civil fraud. MTIC. Double contra-trading.
- HMRC v. M (2008-15) Civil fraud. Cell-trading.
- HMRC v. X (2010-15) Civil fraud. Application to re-instate.
- HMRC v. G (2013-14) Civil fraud. Application to appeal out of time.
- HMRC v. B (2009-14) Civil fraud. MTIC.
- HMRC v. B (2009-14) Civil fraud. Insolvency. Costs.
- HMRC v. C (2009-14) Civil fraud. MTIC. Cell trading.
- HMRC v. C (2010-14) Civil fraud. MTIC.
- HMRC v. C (2011-14) Civil fraud. MTIC. Cell trading.
- HMRC v. E (2010-14) Civil fraud. High-profile directors. At trial and on appeal.
- HMRC v. S (2008-14) Civil fraud. MTIC. Connected to major criminal investigation.
- HMRC v. T (2010-14) Civil fraud. MTIC.
- HMRC v. C (2011-12) Civil fraud. Application to reinstate appeal.
- HMRC v. P (2009-12) Civil fraud. MTIC. High-profile company.
- HMRC v. R (2009-12) Civil fraud. Acquisition assessment. Director’s personal liability.
- HMRC v. S (2009-12) Civil fraud. MTIC.
- HMRC v. A & I (2009-12) Civil fraud. MTIC. Double contra-trading.
- HMRC v. A & S (2009-12) Civil fraud. MTIC. Double contra-trading.
- HMRC v. B (2009-12) Civil fraud. Security for costs. At trial and on appeal.
- HMRC v. A (2008-12) Civil fraud. MTIC.
- HMRC v. P (2008-12) Civil fraud. MTIC. Connected to major criminal investigation
- HMRC v. E (2008-12) Civil fraud. MTIC. Contra trading.
- HMRC v. E (2008-12) Civil fraud. Director’s personal liability.
- HMRC v. G (2008-12) Civil fraud. Judicial review. Reference to ECJ.
- HMRC v. L (2008-12) Civil fraud. MTIC. Judicial review. At trial and on appeal.
- HMRC v. N (2008-12) Civil fraud. Reference to ECJ.
Jamie’s work encompasses advice and advocacy prosecuting and defending in Crown Court proceedings. In line with his practice, he specialises in criminal litigation which involves serious financial crime. His cases have included:
- Re. E (2014-15) Defending proceedings brought by the National Crime Agency in an alleged international fraud.
- Re. V (2015) Representing the Medical and Healthcare Regulatory Agency in a conspiracy to import £1 million of unlicensed pharmaceuticals into the UK.
- Re. J (2014) Advising a person subject to confiscation proceedings before the Jersey Royal Court.
- Re. T (2014) Representing a businessman accused of a multi-million pound payroll fraud.
- Re. L (2014) Representing a businessman accused of insurance fraud and money-laundering.
- Re. G (2013) Representing a businessman accused of fraudulent trading and money laundering.
- Re. O (2013) Representing a person in confiscation proceedings following a series of land frauds.
- Re. E (2012) Representing a businessman in enforcement proceedings following confiscation.
- Re. B (2012) Representing an accountant in confiscation proceedings arising out of a mortgage fraud.
- Re. M (2012) Representing a corporate client charged with intellectual property offences.
- Re. K (2010) Disclosure counsel in prosecution for terrorist financing.
Jamie advises professionals with a significant exposure to civil litigation and private prosecutions.
- Re. K (2014-15) Advising the Claimant businessman in a £10m claim for unlawful means conspiracy, deceit and professional negligence against financial advisors.
- Re. B (2013-14) Advising the Defendant accountant in two £4m claims for unlawful means conspiracy, deceit and professional negligence.
As an adjunct to his criminal litigation practice, Jamie advises the UK Government on associated matters of public law. A sample of his cases is set out below:
- Re. E (2017-current) Advising the SFO on public law challenges regarding legal professional privilege.
- Re. R (2016-current) Advising the SFO on wide-ranging public law challenges to its section 2 powers.
- Re. F (2017-current) Advising the SFO on public law challenges regarding the application of the iniquity principle.
- Re. O (2015-current) Advising the SFO on its public law duties to witnesses and suspects in cases of utmost sensitivity.
- Re. C (2014-15) Instructed by the Treasury Solicitor to advise and represent the Criminal Injuries Compensation Authority in appeals to the Court of Appeal (Civil Division) and Supreme Court on whether drinking alcohol during pregnancy is capable of being a criminal offence.
- Re. L (2012-17) Advising HMRC in judicial review proceedings relating to closure notices for reasons of alleged tax avoidance.
- Re. B (2008-14) Advising HMRC in judicial review proceedings relating to denials of input tax repayments for reasons of alleged tax fraud.
- Re. J (2014) Instructed by the Treasury Solicitor to advise the Criminal Injuries Compensation Authority in an appeal to the Supreme Court on the definition of a ‘crime of violence’.
