This was an investigation conducted by HMRC into offences committed by self-employed agents of a national window installations company, whose turnover was £124 million.

Our client, who held a high level management position in the company, was alleged to have committed offences of Fraudulent Evasion of Income Tax, National Insurance Contributions and VAT. HMRC investigated numerous employees within the company, a considerable proportion being charged with the above mentioned offences, including our client.

Having considered the evidence in detail, it appeared HMRC had failed to take into account deductible expenditure when calculating our client’s tax liability.

Prior to the Plea and Case Management hearing, we instructed a Chartered Tax Adviser to look into our client’s tax affairs and ultimately calculate a more accurate liability figure that we could advance to HMRC. This proved paramount to the favourable result obtained for our client.

At the Plea and Case Management Hearing, our client entered a Guilty Plea on a basis. This basis included a substantially lower figure in relation to his liability to HMRC. The revised figure was accepted by HMRC.

Our client was recently sentenced at Exeter Crown Court and received a suspended sentence albeit that he was at real risk of receiving a term of imprisonment having regard to the amounts involved.

Having walked out of Exeter Crown Court, the client expressed his delight and gratitude for the work undertaken by Kangs and the barrister we had instructed on his behalf David Mason QC.

The case was conducted at Kangs Solicitors by Tim Thompson and Hamraj Kang.

Should you require any representation regarding a fraud allegation or a similar matter, please do not hesitate to contact us.