Rahman Ravelli Solicitors

Rapid Response Team 24 Hour Emergency Contact:
0800 559 3500

Tax & VAT Fraud Lawyers & Solicitor Services VAT Solicitors

Tax Fraud

Rahman Ravelli’s expert team of lawyers is experienced in representing clients, whether individuals or companies, in a whole range of tax fraud cases; ranging from tax investigation advice to high profile prosecutions and from cases involving simple tax evasion through to complex structures across various industries and jurisdictions. We have appeared in the country’s most high-profile cases and continue to do so.

We provide assistance in both the civil and criminal arenas and are often called in by other professionals such as accountants to provide preventative advice and strategic planning.

We frequently assist clients and professionals in negotiating with HMRC and advising on the scope and consequences of disclosures e.g. in Code of Practice 9 (COP9) investigations.

Our reputation enables us to tailor a team which often includes our commercial litigation department and we are able to call upon leading barristers and international accountancy practices.

Types of cases

We have experience in advising clients involved in a whole manner of industries; from the construction trade and finance houses through to businesses involved in high tech components and commodities like steel, diamonds and textiles to name a few.

Whatever profession or commodity a client’s case involves and whatever the underlying tax that is under investigation, we can assist. We are recognised as providing a robust and proactive representation to achieve the right outcome.

We also have a particular expertise in representing clients in MTIC fraud cases.

MTIC Fraud

Missing Trader Intra Community (MTIC) VAT Frauds (or carousel frauds) are often lengthy, complex investigations. This can be because the circumstances are complicated or because investigators want to take their time and have every opportunity to uncover anything that may be used as evidence.

If a person, company or organisation is the subject of such an investigation it is advisable to seek immediate advice. The penalties for carousel fraud are high.

Carousel frauds involve high-value goods being imported VAT free from E.U. countries. They are then sold on at VAT-inclusive prices and the original dealer (or a dealer further down the chain) then disappears without paying the VAT to the authorities. This is usually carried out more than once through a complex chain of companies and transactions. The goods may even be re-exported, with the exporter reclaiming the VAT from HMRC.

Prosecutors look to link transactions and companies to establish trading patterns. A legal defence team, therefore, must compile and analyse all possible evidence to back up their case that their client is innocent.

At Rahman Ravelli, we handle such cases strategically; using investigatory skills, forensic accountants and specialist barristers to research, prepare and present the strongest case possible.

We are involved regularly in high-profile examples of such cases that can often involve hundreds of millions of pounds, for example Operation Forbear, international carbon trading investigations such as Operation Tulipbox and its related case Operation Carp to name a few.

Our experience shows that cases may involve differing types of commodities – from scrap metals to mobile phones – but the principles of a strong defence remain the same. We challenge investigators to ensure our clients can continue with a decent quality of life while under investigation.

Restraint Orders

For example, a suspect may not know they are under investigation until their bank account is been frozen under a restraint order issued under the Proceeds of Crime Act 2002 (POCA). This makes it hard to run a business and maintain a family life – which is why expert legal advice must be obtained early. We are experts in handling POCA cases – using our recognised innovative and robust methods to make sure our clients under investigation can access their assets so their lives are not put on hold.


Given the broad variety of prosecutions, there can be no general advice to those faced with a 'cheating the revenue' type prosecution. But it is always worth remembering that despite the resources that the state puts behind prosecuting these cases the authorities can and do get it wrong, just as much as they can and do get it wrong in any other type of criminal case. There are pitfalls for the Crown: their case may sometimes be just too complex for a jury to be sure, they might confuse knowledge with participation in an importation case or the defence, through sheer hard work, may be able to show that a 'rogue trader' is in fact a legitimate businessman just trying to do his best. There might, in some cases, have to be a great deal of investigative or accountancy work to be undertaken by the defence team - or it simply may all come down to inferences from some phone traffic. Whatever the case, as usual, early preparation and keeping the maximum pressure on the prosecution are the only keys to a successful outcome.

“An exceptional firm with exceptional people. Rahman Ravelli Solicitors is the leader in the field.”

The Legal 500

Send Your Enquiry

Rapid Response Team 24 Hour Emergency Contact:

0800 559 3500

Our Locations

London Office:

36 Whitefriars Street, London, EC4Y 8BQ.

Info & Directions

Birmingham Office:

3 Brindley Place, Birmingham, West Midlands, B1 2JB.

Info & Directions

Halifax Office:

Roma House, 59 Pellon Lane, Halifax, West Yorkshire, HX1 5BE.

Info & Directions

Fax: +44 (0)1422 430 526
DX16001 HX1

Rapid Response Team 24 Hour Emergency Contact:

0800 559 3500

Tax & VAT Fraud Lawyers & Solicitor Services Articles and News


VAT, it seems, has arrived in Dubai. And that has implications for business. As of January 1 this year, VAT is now imposed... Read More


Dishonesty has been re-defined. This is a major development: both for those of us in the legal profession and for those w... Read More


The Paradise Papers has put the issue of tax avoidance firmly back in the headlines. The documents, which originated from ... Read More


Accountancy regulator the Financial Reporting Council (FRC) has announced that it is investigating PwC’s auditing of BT,... Read More


Newcastle United has gone on the attack against HM Revenue and Customs over search and seizure. HM Revenue and Customs (HM... Read More


Four years ago, Rahman Ravelli was asked to write about carbon credits for an environmental magazine. It was a piece about... Read More


Under new Treasury rules that have been published for consultation, a fine of up to 100% of the tax that was avoided could... Read More


Tax evasion hit the headlines with a vengeance in Spring with the Mossack Fonseca scandal. But those in business and finan... Read More


When dozens of French police raided Google's Paris headquarters it showed that anyone can be raided if business crime is s... Read More

Evasive Action

The Mossack Fonseca scandal has placed tax evasion and money laundering back in the headlines. These two offences often ap... Read More


The initial controversy surrounding Mossack Fonseca emerged well over a month ago. But it shows no signs of abating. The I... Read More

Going To Ground

With 14 people having been arrested over a suspected £78m landfill tax fraud, the issue of such taxation is set to stay i... Read More

A Little Local Trouble Big Tax Avoidance Problems At HSBC

HSBC has called itself the world’s local bank. Revelations about its tax avoidance tactics have made it globally notorio... Read More

Does It Do What It Says?

The dangers of being lured into tax avoidance schemes.  Aziz Rahman examines the legal pitfalls that can accompany attemp... Read More

Who would credit it?

Carbon credit fraud is a new phenomenon that seems to be on the rise. But while carbon credits are a recent development, t... Read More

Bottling Up Trouble

The recent case of a £5M wine fraud highlights the drink’s appeal to those looking to make unlawful gains. Which is why... Read More

Stranger Than Fiction

A multi-million pound tax fraud involving a low-budget film has led to heavy sentences for five people. Here, Aziz Rahman ... Read More

High five

The Crown Prosecution Service (CPS) is aiming for a five-fold increase in tax evasion prosecutions in as many years. But c... Read More

Rahman Ravelli Highlighted in the Legal 500

YORKSHIRE-BASED fraud and business crime solicitors Rahman Ravelli have again been highlighted in the world's most prestig... Read More

COP9. HMRC's weapon for waging war on Tax fraud

Aziz Rahman of Rahman Ravelli talks through the options available to those facing a COP9 and and explains why expert advic... Read More

Corporations, comedians and the tax man. Tax avoidance and tax evasion… Funny business or no laughing matter?

A Rahman Ravelli view of tax, the law and morality Whether it be corporations or celebrities, the issue of tax is never fa... Read More

Bootlegging and Duty Evasion

The phrase 'bootlegging' is centuries old. It eminates from returning sailors who would hide alcohol in their boots - awa... Read More

Fraud: Tax Evasion & Money Laundering

In this short article we highlight the increasing importance of tax fraud type offences and money laundering cases. The Fr... Read More