Criminal Prosecutions

We accept instructions from the Defence in criminal proceedings brought by Customs & Excise involving VAT, Customs Duty and Excise Duty, as well as those where fraudulent trading and cheating the revenue is alleged. Our expert service includes:

• advice on any technical VAT or Duty issues involved
• evaluating calculations and schedules of VAT or Duty produced by Customs
• assistance on relevant material to be included in a request for Disclosure
• preparing an expert witness report
• giving expert evidence at trial

We accept instructions in Legal Aid cases

Examples of Cases

n	Several MTIC VAT frauds, in which we have been instructed to examine and comment upon the evidence, and also to advise on disclosure issues relating to relevant documentation and Customs’ investigative procedures
n	A case involving false certificates of origin in respect of imported steel where we advised on Customs import procedures and the duty allegedly evaded.
n	Our report on the technical issues in a VAT trial alleging fraudulent trading and ‘phoenix’ companies was used by Counsel to challenge the basis of the Prosecution’s calculations of VAT evaded.
n	Several Excise Duty diversion frauds in which we advised on the procedures and documentation involved in the duty free removal of goods from bonded warehouses, and further advised on relevant material to be requested from the Crown on Disclosure

Expert Witness Service

Civil Litigation

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