0121 663 0287We understand that our clients always come to us with an objective, even if sometimes they cannot necessarily define that objective immediately. We work with our clients to establish realistic objectives and then devise a strategy to achieve that objective.
Our services
Berwick Law provide a discreet and comprehensive approach to individuals and businesses who are subject to HMRC investigation, or who have a tax problem to resolve. We will explain the options, if any, available to you, and provide a tailored approach to reach a solution. We work directly for individuals and businesses, and can provide specialist support to professional advisers who need assistance dealing with HMRC. You can rely on the expertise of Phil Berwick, our consultant and a tax investigations specialist. A former tax inspector, he has nearly 30 years’ experience of handling tax investigations, and has assisted a wide range of clients facing scrutiny from HMRC. Phil understands that being subject to a HMRC investigation can be a stressful ordeal. He will assist you through the process, and explain what options you have at each stage.
Tax investigations
Berwick Law specialise in Tax Investigations, applying and altering our methods of action for every case to ensure we get the best possible results for the client. Whatever type of HMRC action clients are faced with, we will ensure that the inspector only gets the information and documents they are entitled to. We recognise HMRC’s right to enquire into tax returns, but we will ensure that they do so within the statutory framework. We will establish the facts, so that we can best represent you, and aim to bring about a negotiated settlement with HMRC where it is established that there are additional tax liabilities.
Fraud investigations
(Contractual Disclosure Facility)
HMRC uses the Contractual Disclosure Facility (operated under Code of Practice 9) when investigating cases of suspected fraud. The process is fraught with dangers, and specialist advice is essential. The Contractual Disclosure Facility is a civil process, but the threat of criminal investigation remains for those who do not co-operate, those who do not make a complete disclosure, or who fail to meet other obligations under the process. Berwick Law have extensive experience of dealing with Code of Practice 9 investigations. We can provide assistance at any stage of the investigation, although contacting us early in the process will maximise our ability to help.
Avoidance investigations
(operated under Code of Practice 8)
Berwick Law can assist you where HMRC are investigating under Code of Practice 8. These are cases where HMRC suspect tax avoidance, rather than tax evasion. The investigations are handled by specialist HMRC officers, and those under investigation also need specialist advice. We can determine HMRC’s reasonable queries, and ensure that the investigation is managed to achieve a satisfactory outcome. Where agreement cannot be reached with HMRC, we can advise on the alternative settlement options.
Offshore issues
HMRC no longer offer disclosure facilities where taxpayers have offshore tax issues to be regularised. The level of penalty that is charged can be significantly higher than that for a UK liability, depending on the jurisdiction involved. HMRC’s position was strengthened even further with new provisions applying from 1 October 2018. Under the “Failure to Correct” regime, tougher penalties and sanctions apply in relation to the period from 6 April 2017. The penalties potentially include a tax-geared penalty of between 100% and 200% of the tax not corrected; an asset-based penalty; and an additional penalty (of 50% of the standard penalty) where assets or funds have been moved to attempt to avoid the Requirement to Correct. Early disclosure of the above issues is highly recommended to minimise the impact of the punitive regime. We can assist you, whether or not HMRC have started an investigation into your affairs.
Status Enquiries
HMRC may challenge the status of self-employed individuals working for a business. Berwick Law can review a business’ existing arrangements, or provide assistance in the event that HMRC challenge the status of an individual, or group of individuals.
Criminal Investigations
Where a Criminal Investigation is pursued, Berwick Law can assist in quantifying the tax liability. If you are subject to a HMRC dawn raid, whether at your home or business, Berwick Law can provide support, and introduce you to specialist lawyers. We can provide training for businesses or professional advisers who wish to know what to do in the event of a raid.
Appeals, Tribunals and Dispute Resolution
There will be situations where resolution will need to be achieved through a formal route. Such cases may need to be heard at the Tax Tribunal, or via the Alternative Dispute Resolution process. Berwick Law can advise you on the relative merits of taking each course of action, and your chance of success, and also any alternative courses of action.
Residence and domicile
The rules surrounding residence and domicile can be complex, and it is easy to fall foul of them, easily creating a tax liability where none was intended. It is important to take specialist advice, particularly as the amounts involved tend to be significant, and the penalties and sanctions for offshore liabilities have recently been strengthened.
