Crossing the line: when ‘avoidance’ escalates to a criminal investigation

As part of Pinsent Masons' business network seminars, Jonathan Fisher QC and Fiona Fernie, Partner and Head of Tax Investigations at Pinsent Masons lead this practical tax session together with other senior advisors of the firm. Participants followed Mr Ramsay, a client who purchased a professionally marketed avoidance scheme approved by a QC, and who has now become the subject of a criminal investigation by HMRC. They looked at aspects such as the initial criminal investigation rationale at HMRC; the difference between suspicion of ‘civil’ and criminal fraud; the initial criminal investigation procedures and the impact of fraud admissions on discovery provisions. In addition, they also looked at what an adviser needs to think about when a client is under criminal investigation, both to represent his client effectively and to protect himself.

This session took place at Pinsent Masons' offices in London (EC2A 4ES) on Thursday 4 June 2015.

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