KANGS has many years’ experience representing corporate and individual clients in criminal and civil investigations by HMRC arising from such persons involvement in either ‘promoting’ or ‘using’ Tax Avoidance Loan Schemes. ‘Tax Avoidance Loan schemes,’ often called 'disguised remuneration schemes,’ are designed to avoid paying Income Tax and National Insurance Contributions (NIC). These schemes have […]

A ‘Restraint Order’ can be made under Section 41 of the Proceeds of Crime Act 2002 (POCA) to target the assets of individuals or companies. This includes property, bank accounts and other financial interests suspected to have derived from criminal activity. A Restraint Order prohibits the owner from selling, transferring, or otherwise managing specified assets. […]

A confiscation order under the Proceeds of Crime Act 2002 (POCA) is a legal mechanism used to recover the financial benefits gained from criminal activities. It is typically issued following a criminal conviction of a defendant of one or more specified offences. A confiscation order aims to deprive the defendant of any unlawful earnings and […]

HMRC may request a security bond if they suspect a business might default on VAT, PAYE or NIC payments. Payment of the security bond may be required before the business is allowed to trade or continue to trade. A security bond is a pre-calculated cash deposit designed by HMRC to reduce the risk of losing […]

Disputes can arise between a taxpayer and HMRC in relation to how much Value Added Tax (‘VAT’) needs to be paid to HMRC or reclaimed from HMRC. The disputes can become more complex where the supply of goods or services involves a mixture of ‘standard rate’, ‘exempt’ or ‘partially exempt’ supplies for the purposes of […]

In a previous article entitled ‘Adjudication | Alternative Dispute Resolution’ we explored the nature of Alternative Dispute Resolution (‘ADR’). We detailed that, as established in Halsey v Milton Keynes General NHS Trust, parties involved in any civil dispute are generally expected to engage in ADR unless there is a reasonable reason for failing to do […]