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Tax defence covers defending individuals facing criminal investigations or prosecutions for tax offences, such as alleged tax evasion, fraud or falsification of records, and penalties imposed by HM Revenue & Customs. A solicitor practising in this area reviews HMRC investigations, engages with prosecutors, and negotiates settlement or disclosure of information, including representing the client at interviews under caution and preparing defensive material. Proceedings are guided by the Taxes Management Act and related criminal tax procedures, including liaison with prosecutors where allegations are serious.
