+44 (0)161 228 2244

Vat Fraud Solicitors

Our VAT Fraud Lawyers have been helping businesses accused of committing VAT fraud since 1998, giving us the expertise required to provide industry-leading legal advice.

VAT fraud investigations can be particularly disruptive for businesses due to the detailed nature of the investigations. Company and personal reputations are also put at risk, making the situation particularly stressful for business owners and their loved ones.

Due to the complexity of the law around VAT fraud and the thoroughness of investigations, VAT fraud cases can be particularly lengthy and complicated. To ensure you have the right support and advice during that time, you should obtain expert legal advice as soon as possible.

Draycott Browne's team of VAT Fraud Lawyers have successfully represented and advised clients in serious high value fraud cases including VAT Fraud since 1998 and we could help your defence. 

How can our VAT Fraud Lawyers Help?

We have successfully guided clients in complex, high-value fraud cases for over 20 years. Our VAT Fraud Lawyers provide advice in some of the most complex cases around and have the experience and knowledge required to provide you with the best defence possible.

Over the years, our team has developed a reputation for defending serious cases with unmatched tenacity and precision, gaining vast experience dealing with enforcement agencies including:

  • HM Revenue and Customs (HMRC)
  • The Financial Conduct Authority (FCA)
  • The Crown Prosecution Service (CPS)
  • The Serious Fraud Office (SFO)

This means we know exactly what to do, no matter what's thrown our way.

Throughout your case, we will:

  • Represent you during questioning
  • Ensure your rights are protected and you're treated fairly
  • Advise you on your plea
  • Apply for bail where necessary and ensure the impact of any conditions is minimised
  • Fully prepare you for trial
  • Provide expert representation in court
  • Advise and assist on the appeals process if required
  • Help you protect your reputation

We understand how serious being accused of VAT Fraud is and the stress it brings. With Draycott Browne's VAT Fraud Lawyers by your side, you can be confident you have someone with the expertise required to get you the best-possible result and help you get your life back on track as soon as possible.

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Our legal team is available 7 days a week

Criminal Defence Expertise for VAT Fraud Offences

Robert Mann Criminal Defence Lawyer

How I Take Control of the Investigation

Robert Mann | Fraud Defence Lawyer

"I don't believe in waiting for the prosecution to make the first move. Success in VAT fraud defence is built in the months before you ever step into a courtroom. We use that time to dismantle the case against you piece by piece, auditing every document and challenging every assumption. When we take control, we aren't just reacting to the investigation; we are leading it."

Arrested or facing an urgent interview? Call me now on the 24/7 emergency number at the top of this page for immediate advice.

 

 

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Our Specialist vat Fraud Lawyers

Shaun Draycott

Shaun Draycott

Managing Director & Serious Crime Solicitor
Rob Mann

Rob Mann

Director & Serious Crime Solicitor
Venessa Schweitzer

Venessa Schweitzer

Consultant Litigator
Caitlin Cardwell

Caitlin Cardwell

Crown Court Litigator
Meet the Team

What is VAT Fraud?

VAT fraud refers to fraudulent activities aimed at evading Value Added Tax (VAT) or illegally claiming VAT refunds. It can occur when a business either doesn’t charge the right amount of VAT or doesn’t pay the appropriate amount to HMRC.

Fraudulent evasion of VAT is an offence under section 72 of the Value Added Tax Act 1994. It applies where a person is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of VAT by themselves or another person.

As the rules around VAT are complex, it is easy for businesses to make genuine mistakes which can see them being investigated for VAT fraud.

Common examples of VAT fraud include the following:

  • Suppressing sales or inflating purchases to avoid or reduce the VAT liability
  • Not charging VAT when it should be charged, e.g. cash in hand jobs
  • Falsifying VAT invoices to make it look like VAT was paid
  • Charging VAT despite not being registered for VAT, and then not accounting for that VAT to HMRC

Businesses can also face separate criminal liability under the Criminal Finances Act 2017 where an associated person facilitates tax evasion and the organisation fails to prevent it. A statutory defence may be available where reasonable prevention procedures were in place, or where it was not reasonable in the circumstances to expect such procedures.

Corporate criminal liability has also been widened by the Crime and Policing Act 2026. A company or partnership can now be criminally liable where a senior manager commits an offence while acting within the actual or apparent scope of their authority.

Convictions for VAT fraud can have serious repercussions if not handled properly by the right legal representative. At Draycott Browne, our VAT Fraud Lawyers possess extensive knowledge and experience in dealing with allegations of VAT fraud. Upon notification, we will develop a comprehensive and robust defence strategy aimed at minimising the potential sentences involved.

What are the Penalties of VAT Fraud? 

The sentence depends on the offence and the circumstances of the case. Fraudulent evasion of VAT under section 72 of the Value Added Tax Act 1994 can carry a maximum sentence of 14 years' imprisonment on conviction on indictment, an unlimited financial penalty, or both.

Other consequences can include confiscation proceedings, director disqualification and other orders where the relevant statutory requirements are met.

During sentencing, the judge takes into account various factors including the age of the individual, the level of responsibility, and culpability. The court also considers the extent to which the offence was planned and executed, as well as other factors such as previous convictions, remorse and character. In addition, any disabilities or mental disorders are also considered when determining VAT fraud penalties for each case.

If you are convicted, your details will be included in the Disclosure and Barring Service (DBS) database, previously known as the Criminal Record Bureau (CRB). This may significantly impact your future career opportunities.

If you're accused of VAT Fraud, it's essential to consult with our expert VAT Fraud Lawyers at Draycott Browne. With our extensive experience in handling VAT fraud cases and our meticulous approach, we will develop a robust defence strategy to minimise the impact. Contact us today to initiate the process.

What Happens in a VAT Fraud Investigation?

VAT fraud investigations can be lengthy and disruptive to businesses due to their thoroughness. They can lead to severe consequences and penalties, including:

  • Your business being Raided
  • Your business accounts being frozen
  • Arrest of business personnel
  • Interview under caution of business personnel
  • Commencement of criminal proceedings for VAT fraud
  • Recovery of criminal assets through the Proceeds of Crime Act 2002
  • Imposition of a Serious Crime Prevention Order

If you're facing VAT Fraud Investigations, our seasoned VAT Fraud Lawyers will expertly advise you on how to handle HMRC requests. These intricate and lengthy investigations are our specialty. With Draycott Browne at your side, you're in capable hands. Get in touch with us today and we will get to work on your defence strategy leaving no stone left unturned.

Specialist VAT Fraud Lawyers

  • 24/7 Availability
  • Proven Success in High Profile Cases
  • Non-Judgemental Representation Tailored to Your Situation

Protect your future with trusted, expert legal defence—contact Draycott Browne’s VAT Fraud Defence Lawyers today.

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24 Hour Availability

It is not always possible to anticipate an arrest, which is why our legal advisors are available 24 hours a day, 7 days a week. At Draycott Browne we have a team of professionals ready to assist you whenever you need us. We will represent you at from the start to make sure you and your case are treated fairly and appropriately.

Legal Aid

Defending your name is worth every penny, but if you need assistance with the financial cost of your legal fees, we can help you to apply for legal aid. Our solicitors can guide you through the application process to help you get the maximum support possible.

Private Funding

At Draycott Browne, we have always supported and will continue to support clients who choose to fund their cases with Legal Aid. However, it's important to understand that Legal Aid funding imposes significant limitations on the level of support we can provide.

By opting for private funding for the legal services you need, you are ensuring the highest quality advice and representation from our top-class VAT Fraud Lawyers. Private funding enables us to allocate additional resources within our team to work more creatively and extensively on your case.

With private funding, we can provide the best possible service, leveraging the full extent of our experienced fraud team, and ensuring that every aspect of your legal defence is thoroughly addressed.

If you're facing VAT or Carousel fraud charges, we strongly recommend considering private funding. This will ensure that you receive the best representation for your case and significantly improve your chances of a successful outcome.

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Our legal team is available 7 days a week

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Contact our VAT Fraud Lawyers

Draycott Browne, one of the top Criminal Defence Law Firms in the country, offers specialist VAT Fraud investigation representation to clients in Manchester, Liverpool and London and throughout Engalnd and Wales. By bringing your case to us, you can be confident that you will be working with a team of highly skilled and committed VAT Fraud Specialists.

Our team of criminal lawyers is available 24 hours a day, 7 days a week, with expert VAT fraud solicitors committed to providing a world-class defence for their clients. Draycott Browne is highly regarded across the legal profession and recognised as experts on all matters of tax law and fraud. Our solicitors, who are specialists in their field, possess a breadth of knowledge that will ensure the level of quality you should expect from a top legal team.

We take pride in our dedication to achieving the best possible outcome for all our clients and we have an excellent track record in helping hundreds of clients avoid prosecution for tax evasion.

Our fraud solicitors have practised within the area of financial and accounting crime crime since 1998, and their experience and expertise are guaranteed to give you the best possible chance of a successful case. If you are currently under investigation by the VAT office, it is essential you seek legal advice today. Contact Draycott Browne’s fraud team, simply call +44 (0)161 228 2244

Frequently Asked Questions for VAT Fraud

VAT fraud involves deliberately misleading HMRC in order to avoid paying VAT or to obtain refunds that a business is not legally entitled to. It can include submitting false VAT returns, issuing fabricated invoices, concealing sales, inflating expenses or participating in more sophisticated schemes such as supply chain fraud. In some cases, behaviour that appears suspicious to HMRC may result from genuine administrative errors, inadequate record keeping or misunderstandings about VAT rules rather than deliberate wrongdoing.

Challenging a VAT fraud allegation depends heavily on the quality, consistency and reliability of your business records. HMRC often focuses on invoices, purchase orders, delivery documentation, bank transactions, communication with suppliers, due diligence checks and any internal accounting processes. Evidence that demonstrates genuine trading, honest reporting and reasonable business practice is usually central to a strong defence.

HMRC assesses several factors when deciding whether a VAT issue should be handled through a civil process or escalated to a criminal investigation. Civil enquiries are generally used when HMRC believes the issue may stem from mistakes, poor record keeping or a failure to understand VAT rules. In contrast, cases are treated criminally when HMRC suspects deliberate dishonesty, concealment, manipulation of records, fabricated invoices or participation in fraudulent supply chains.

Yes, you can still face VAT fraud allegations even if you relied on professional advice, because HMRC generally expects business owners and directors to have oversight of their financial reporting. While relying on an accountant may be a strong mitigating factor, it does not automatically prevent HMRC from alleging that you knew or should have known that VAT was being underpaid or reclaimed incorrectly. This is particularly relevant in cases involving supply chain fraud, where HMRC may argue that warning signs should have been noticed.

Yes, VAT fraud allegations can have long-term implications even if the matter does not result in prosecution. HMRC may impose stricter monitoring, request more frequent returns, or require additional evidence before releasing repayments. In some cases, businesses may be placed under extended compliance reviews, which can slow down operations and increase administrative pressure. These consequences can continue long after the investigation has concluded, particularly where HMRC believes that controls or due diligence processes were inadequate.

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