TEL NO. 07590 047544
Malcolm assists clients in disputes involving all taxes, while specialising in matters that relate to VAT and other indirect taxes and duties including excise duty, excise duty assessments, excise & VAT wrongdoing penalties, WOWGR registrations and revocations and customs duty. Malcolm has also successfully completed negotiations with the HMRC Direct Tax(‘Inland Revenue’) in a number of cases and latterly concluded disputes involving joint negotiations with the HM Revenue and Customs (“HMRC”) newly formed Compliance Tax Teams
Malcolm draws on his experience from over a 20 year career in HMRC where he was employed in the investigation field and was responsible for investigating both criminal and civil VAT frauds. He has also spent over ten years in the private sector including five years at a ‘Big Four’ accountancy practice where he was at the forefront of advising clients subject to HMRC’s new VAT civil evasion procedures. He also has extensive experience of providing advice to clients in relation to the due diligence checks they should undertake on their suppliers, customers and other business partners.
He has advised and represented clients from a diverse range of industry sectors including retail, mobile telephone, alcohol, road haulage, freight agents and importers.
Clients particularly value his specialised technical advice coupled with his pragmatic approach to achieving negotiated settlements. He has experience in preparing cases for both the Courts and the Tribunals and has extensive links with solicitors and barristers.
TEL NO. 07590 047545
Phil has a broad experience in tax consultancy, in issue resolution with HM Revenue and Customs (“HMRC”), in the forensic examination of HMRC cases and in both criminal and civil legal proceedings, to the benefit of our clients. He specialises in VAT, excise duties, customs duties and appeals to the Tribunal’s Tax Chamber.
He is legally trained, having obtained a law degree at Birmingham University and studied at the College of Law. He was employed as a Specialist Investigator with HM Revenue and Customs (“HMRC”) for over fifteen years, in a wide variety of disciplines including VAT and excise fraud. He has considerable experience of commercial fraud investigations, particularly in the fields of missing trader intra-community (“MTIC”) VAT fraud and excise diversion fraud. While with HMRC, he was trained as a Disclosure Officer and became involved in disclosure work generally and as a Disclosure Manager specifically in numerous criminal investigations. Phil is recognised as an expert in the disclosure field.
Since leaving HMRC and working as a tax consultant, Phil has produced complex forensic examination reports in civil and criminal cases under Legal Services Commission approval relating to alleged MTIC VAT fraud, on potential failings in the disclosure process undertaken by HMRC and with respect to HMRC allegations of the laundering of the proceeds of crime. Additionally, he has represented private clients in such cases and has given expert evidence at Court in proceedings as far afield as Norway. He has acted on behalf of clients in Judicial Review proceedings in the High Court and in appeals to the VAT and Duties Tribunal (now reformed as the Tribunal’s Tax Chamber) against VAT and excise duty assessments based on allegations of missing trader, diversion and other fraud in a broad range of different industries. His forensic and investigative skills have played an important role in supporting clients, thereby contributing towards a successful outcome.
Phil is a regular contributor of articles relating, for example, to HMRC powers, as published in monthly issues of “De Voil Indirect Tax Intelligence” magazine by LexisNexis/Butterworths. He is also a contributor to Tolley Guidance and to AccountingWEB, both online services which provide practical advice for tax practitioners.
M&R TAX ADVISERS LTD
17 BARN OWL CLOSE
FAX NO: 01604 702794