I have been at the forefront of VAT and Excise duty fraud investigation and litigation for over a decade, having been involved in many of the leading tax cases in this area. I also played a key role in the corporate investigations that arose from the carbon credit 'missing trader' frauds from 2009.The forensic investigation of tax errors continues to be an important part of my practice – clients instruct me because I know what HMRC are looking for in a disclosure and how to find it. The prevailing penalty regime in the UK requires those making a disclosure to explain the reasons for that error, and penalties can be reduced depending on the timing and quality of the disclosure. The ability to quickly find evidence is therefore central to what I do.Long standing experience acting for clients facing some of the most challenging HMRC interventions means that I am well placed to deal with cases that might have criminal implications, and have acted for clients subject to criminal investigation and prosecution in the Magistrates' and Crown Courts. With tax related criminal investigations becomingly increasingly common, I am able to combine my tax and criminal law practice to look beyond the procedural issues arising in any criminal investigation and/or prosecution and consider whether HMRC's technical analysis is correct and identify opportunities to raise challenges of HMRC behaviours.In that regard, I regularly advise clients who are concerned that HMRC may be trying to exceed or have exceeded their powers to gather information and data from both taxpayers and those that hold their data.In addition, I have a highly specialist contentious excise duty practice, including working with bonded warehouses and alcohol producers who face heavy handed action from HMRC, as well as niche expertise in the gambling sector. I also assist clients with contentious trade and customs work, in particular where HMRC are seeking the post clearance recovery of import VAT and/or customs duty.