HMRC Investigation Solicitor Birmingham – Tax Fraud & Customs Defence

VAT fraud and MTIC investigations

Missing Trader Intra-Community (MTIC) fraud – sometimes called carousel fraud – involves the fraudulent reclaiming of VAT on cross-border transactions. HMRC devotes significant resources to MTIC investigations, which can involve dozens of connected companies and individuals across multiple jurisdictions. David Roy has acted in several substantial MTIC cases and understands the complex paper trails and corporate structures involved.

Why early advice matters in an HMRC investigation

HMRC investigations can start with a quiet letter, a visit from officers, or a search warrant at dawn. HMRC has two distinct investigatory regimes. In a criminal investigation, interviews are conducted under caution and you have the same right to silence as in any police interview. However, HMRC also has civil information-gathering powers under Schedule 36 FA 2008 which can compel attendance and the production of documents. David advises on which regime applies to your situation, what documents you are and are not required to provide, and how to protect your position at every stage.

He has particular experience of cases where HMRC seeks to use civil powers (information notices, penalties) alongside criminal prosecution. Acting early can prevent a civil investigation becoming a criminal charge.

Code of Practice 9 (COP9) and the Contractual Disclosure Facility

Where HMRC suspects serious tax fraud but wishes to investigate civilly rather than criminally, it may open an enquiry under Code of Practice 9 (COP9). The COP9 process involves the Contractual Disclosure Facility (CDF), under which the taxpayer is invited to make a full disclosure of all deliberate conduct in exchange for a guarantee that HMRC will not pursue a criminal prosecution. COP9 cases require very careful handling: the disclosure made must be complete, because any material omission can result in HMRC withdrawing the CDF offer and referring the matter for criminal prosecution. David Roy advises on COP9 investigations and CDF responses.

Notable HMRC case experience

• HMRC v R: Complex contempt of court proceedings concerning search warrants in a substantial offshore investment fraud investigation. The client was cleared and costs obtained against HMRC.
• Multiple cases involving VAT MTIC fraud and missing trader intra‑community fraud.
• Representation of professionals (accountants, solicitors) accused of facilitating tax evasion.

Process – from letter to court

1. Initial notification: David reviews the HMRC letter or attends the search to protect your position.
2. Disclosure & interview: Strategic advice on document production and representation at compelled or voluntary interviews.
3. Pre‑charge representations: Arguing that the case should not proceed to prosecution.
4. Court: If charged, David represents you in the Magistrates’ or Crown Court, including confiscation proceedings under POCA. See POCA guidance →