We offer expert advice and representation at any stage of your tax dispute, whether you are: Facing court or tribunal action Under civil or criminal investigation Concerned about your tax compliance history Worried that you have under-declared on your self-assessment tax return Concerned about HMRC receiving information from an overseas tax authority under Automatic Exchange of Information agreements Unsure if you have given HMRC the right information under Requirement to Correct (RTC) regulations.

Tax Investigations and Litigation

Q: Why early legal advice matters

Tax disputes can have serious consequences. You can face large penalty payments or even criminal charges if you don’t cooperate with HMRC investigations. It’s vital to get legal advice as soon as possible to manage these risks.

Q: Trusted representation you can rely on

We understand that disputes with large government bodies like HMRC can be intimidating. With our highly knowledgeable solicitors on your side, you can rest assured that you are moving ahead with the support of one of the UK’s largest specialist teams.

Our highly experienced tax solicitors can help you deal with or prepare for an HMRC tax investigation with cost-effective advice, representation and support.

Contact our experts

Our Tax Investigations and Litigation Services

If you are being investigated by HMRC or need to make a voluntary disclosure and bring your tax affairs up to date, you don’t have to face it alone.

Our tax specialists can guide you through the process and assist with:

HMRC enquiries
Other HMRC disputes and investigations
Alternative Dispute Resolution
Criminal investigations and prosecutions
Code of Practice 8 investigations (avoidance)
Residence and domicile investigations
Code of Practice 9 investigations (the Contractual Disclosure Facility (CDF), where HMRC suspects tax fraud)
Missing Trader Intra-Community (MTIC) fraud investigations (carousel fraud)
Liechtenstein Disclosure Facility, and crown dependency disclosure facilities and other disclosure facilities.

With an increased use of data and risk-profiling, HMRC is clamping down on taxpayers who haven’t paid the correct amount of tax, often handing out severe penalties. If you are concerned you haven’t paid the correct amount, early assessment and legal advice can make a big difference.

Our tax investigations specialists have experience helping a wide range of individuals and businesses, including:

SMEs
Corporates
Offshore Trust Companies
Individuals (including company directors)
Professional advisers requiring specialist advice for their clients.

Speak to our expert

We have the largest private client team in the UK, our team of experts are here to provide discreet legal advice to support you and your family.

Paula Myers

National Head of Will, Trust and Estate Disputes

Find out more

Meet our experts

Paula Myers

National Head of Will, Trust and Estate Disputes

Find out more

Irwin Mitchell, your legal partner

If you disagree with HMRC about how much tax you should pay, our specialist tax lawyers can help resolve your dispute quickly and efficiently.

How we can help

We offer expert advice and representation at any stage of your tax dispute, whether you are:

Facing court or tribunal action
Under civil or criminal investigation
Concerned about your tax compliance history
Worried that you have under-declared on your self-assessment tax return
Concerned about HMRC receiving information from an overseas tax authority under Automatic Exchange of Information agreements
Unsure if you have given HMRC the right information under Requirement to Correct (RTC) regulations.

Why early legal advice matters

Trusted representation you can rely on

Why choose Irwin Mitchell to help with your tax investigation and litigation?

Whether you have a tax issue that HMRC is aware of or not, we can help. We also work with professional advisers to regularise your client’s tax affairs efficiently.

Our multi-disciplinary team consists of solicitors, accountants, and investigation specialists. We can handle your case end-to-end, provide guidance on specific aspects of an investigation, or work with your existing adviser to achieve the best outcome for you. With ex-HMRC experience, we can provide a unique insight into HMRC processes and likely courses of action.

We are experienced with all forms of tax disputes and investigations, including both civil and criminal litigation. Skilled at dealing with HMRC and other authorities, we have a strong track record of negotiating positive resolutions for clients like you.

Every case is treated individually and sensitively. We provide a personalised service tailored to your unique circumstances and, where needed, can involve independent tax counsels or forensic tax investigators to secure the best outcome.

Get in touch

Making an enquiry

We have several ways you can contact us, either by completing our online contact form, by phone, or using our live chat. If you start your journey online, here are the first steps to working together.

Complete our online form
We need a few details to understand your situation and the kind of support you need.
We’ll contact you by phone
On the call our experts will ask you a few more questions to make sure we connect you with the right legal advice from our team.
We arrange a full appointment
Your next step is an in-depth appointment with a specialist solicitor to discuss how we could advise you.

Frequently Asked Questions

What happens in an HMRC tax investigation?

HMRC carries out three main types of tax investigation: a Section 9A enquiry, a Code of Practice 8 (COP8) and Code of Practice 9 (COP9).

These investigations are not criminal investigations and don’t always lead to criminal prosecution. However, HMRC can start criminal investigations and prosecution if you don’t comply or if they find evidence of serious offences.

Section 9A enquiries are used by HMRC to review information entered on your self-assessment tax return. These can relate to a particular aspect of your tax return or a random review of your submission. They are usually conducted through written communication with HMRC.

COP8 investigations are used if HMRC suspects you of tax avoidance or minor fraud. They usually involve a series of informal meetings and correspondence between you and HMRC to identify any underpaid tax.

COP9 investigations are used when HMRC suspects you of serious fraud but hasn’t started a criminal investigation. You must give HMRC a detailed report about your tax affairs, as well as anything you have done that has caused any irregularities, whether deliberate or not.

Once the investigation has settled on a value for any unpaid tax (including interest), you and HMRC negotiate a penalty payment based on your behaviour before and during the investigation. You will pay less of a penalty if you are helpful and cooperative.

Will I have to go to court if I’m being investigated by HMRC?

Most civil tax investigations end with you and HMRC agreeing on how much tax and how much of a penalty you should pay. You don’t need to go to court if this is the case.

If you can’t reach a mutual agreement and disagree with HMRC’s decision on the case, you can make an appeal and begin litigation either in civil court or a tribunal.

If HMRC starts a criminal investigation against you and finds evidence of criminal offences, you may have to go to court to face criminal prosecution.

Whatever type of tax dispute you are involved with, it is vital to seek legal advice and representation as early as possible. This will give you the best chance of resolving your dispute without going to court.

If you do have to go to court, our solicitors can also advise, represent, and support you throughout.

What if I disagree with an HMRC decision?

If you are unhappy with the outcome of the HMRC investigation, you can request an internal review. This will be carried out by another HMRC officer who has no previous involvement with the case. They can either confirm or change the figures of the original investigation.

If you are still unhappy, you can appeal the decision in a civil court or tribunal, which starts the litigation process.

During litigation, you and HMRC will present evidence for your different tax calculations. The court or tribunal will decide on the correct tax figure.

If they find that you have underpaid, you will get a deadline to pay the difference, plus interest and a penalty payment. You may be allowed to make payments in instalments.

If you fail to make any required payments, you may face criminal prosecution.

Which tax offences might attract criminal prosecution?

Although HMRC handles minor tax avoidance and fraud cases with civil litigation, more serious offences risk criminal prosecution. These can include:

VAT evasion
Money laundering
Income tax evasion
Cheating the public revenue
Providing false documents or information to HMRC
Smuggling or fraudulent evasion of excise duty on imported goods (e.g. cigarettes, alcohol).

There are now more criminal prosecutions for tax offences than ever before. If you are facing tax litigation of any kind, you must get legal advice as soon as possible. Call us today for a confidential chat with our experts.

What penalties could I face for tax offences?

You must pay any unpaid tax along with interest calculated since the date the tax was due. The additional penalties will depend on what type of litigation you are going through:

Civil: You can negotiate a monetary penalty with HMRC based on the amount of unpaid tax, whether or not the missed payment was deliberate, and how cooperative you have been during the investigation. If you can’t negotiate a penalty, it will be decided in court or tribunal. HMRC can publicly publish information about penalties above certain thresholds.
Criminal: A criminal prosecution can result in a fine, imprisonment or both. In either case, you must still pay back the tax as well. You may also be ordered to pay the prosecution’s costs. Tax evasion is taken extremely seriously and is often punished with severe penalties.

You may also be prosecuted under the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2017. Your possessions can be confiscated if you are convicted of money laundering.

Our solicitors may be help you avoid civil or criminal penalties or negotiate less severe penalties. Contact us online or phone us on X for more information.

Our commitment to you

Our experts always start by listening, so we understand what matters most from day one.

01
Clear legal guidance
You will always get straightforward, honest advice, with regular updates to keep you clear on the way forward.
02
Specialist knowledge
A wide-ranging team of trusted specialists who understand what it takes to protect your future, your family or your business.
03
Your needs first
Whether you’re navigating complex personal situations or business decisions, we take the time to understand your world and what’s at stake.