In our previous article we outlined the Judicial Review being sought by our client in response to an Account Freezing Order imposed by a Magistrates’ Court. The application was obtained by the Police, who suspected that the funds in the account constituted recoverable property under Section 304 of the Proceeds of Crime Act 2002 (‘POCA’). […]

Tax evasion and tax avoidance are often confused, although they have different legal and ethical implications. There are various taxes that individuals and businesses are responsible for paying. For individuals, the most common tax is income tax, which applies to personal earnings such as salaries and pensions, along with National Insurance Contributions (NIC). UK Companies […]

Can a confiscation order be re-opened after the date it was originally made? We examine the options available to the prosecution and also the steps that can be taken to safeguard the interests of those subject to a confiscation order. The Law Unless the amount found payable under a confiscation order is discharged in full, […]

The conduct of procedure for business and commercial disputes in the Civil Courts is governed by The Civil Procedure Rules 1998 ('the CPR'), which introduced the 'overriding objective' to ensure, among other things, that: However, contrary to the requirements of the CPR, parties frequently seek to stall or permanently delay, the process without a credible […]

HMRC will conduct a formal Value Added Tax (VAT) evaluation and/or investigation to establish the correct tax liability of a trader. This is usually conducted where HMRC suspects that there is a discrepancy between the VAT a business has declared and what they believe is due. Thereafter, if HMRC believes there has been an underpayment […]

Nazaqat Maqsoom of KANGS Solicitors outlines the circumstances in which the Slip Rule can be applied and looks at a recent Judgement by the Court of Appeal which considered its application. What is the Slip Rule? The Crown Court, by virtue of Section 155 Powers of Criminal Courts (Sentencing) Act 2000, as amended by section […]