A defendant has recently been sentenced to an immediate custodial sentence of fourteen months at Chelmsford Crown Court after he continued to import and burn waste on a large scale at two sites in Essex despite previous warnings from the Environment Agency. Helen Holder of Kangs Solicitors outlines the circumstances...

A team from Kangs Solicitors, led by Senior Partner Hamraj Kang and Partner Helen Holder has successfully defended a client in extradition proceedings brought by the Government of the United States (U.S.).

As anticipated, the Government has now implemented promised reforms to sanctions affecting late filing of Tax Returns and late payments. Initially, the reforms apply to VAT and Income Tax Self-Assessment. Tim Thompson and John Veale of KANGS outline the reforms.

In this third article commenting upon new provisions contained within The Police, Crime, Sentencing and Courts Act 2022 (‘the Act’), Helen Holder of Kangs Solicitors considers sexual offences committed against young people by those considered to be in a ‘Position of Trust’.

Further to our article posted to this website on 8 July 2022 entitled Police, Crime, Sentencing and Courts Act 2022 (‘the Act’) Helen Holder of Kangs Solicitors now considers section 3 of the Act, known as Harper’s Law, which commenced on 28 June 2022.

Whilst HMRC enjoys total discretion as to whether or not to pursue a criminal prosecution in circumstances considered appropriate, it may, alternatively, pursue an investigation using Code of Practice 9 (‘COP9’). The service of a COP9 letter provides the recipient with the opportunity to make a complete disclosure of all the activity, deliberate or otherwise, that has led to the suspicion of tax irregularities. Should HMRC thereafter consider that the recipient of the COP9 letter has failed to make full and accurate disclosure, criminal proceedings may then be commenced. John Veale of Kangs Solicitors outlines the COP9 procedure.