Supporting on all aspects of Financial Crime & Fraud

Pre-charge and pre-trial criminal investigations

We have a rich history of providing expertise in Crown Court proceedings throughout the UK and Jersey on financial crime & fraud.

We bring specialist knowledge, accountancy skills and years of experience to assist and advise the legal team, so that no stone is left unturned.  We are frequently instructed by defence solicitors, the police, CPS, councils, and Trading Standards to provide specialist support to investigations.

Our areas of expertise include…

Assisting defence teams with Account and Property Freezing Orders, Unexplained Wealth Orders, Restraint Orders, and Forfeitures, by considering legitimate income sources.

Assisting both Prosecutors and Defence teams with Pre-Charge and Trial Investigations into:

• Fraud including benefit, mortgage, director, employee, investment, and tax
• Allegations under the Theft Act, Fraud Act, Social Security Administration Act, Companies Acts and Insolvency Acts
• Conspiracies relating to drug supply and human trafficking
• Money Laundering offences

Proceeds of Crime & Confiscation

We provide a clear, robust report considering all financial aspects of a Section 16 (S16) statement.

Legitimate Sources of Income

We can consider records held by HMRC plus any business records provided.

Particular Criminal Conduct

As this specifically relates to the conviction, we can consider the calculations and whether the methodology is the most appropriate based on the documentation provided, as well as any alternative expert reports. We can ensure the calculation is in line with the indictment or basis of plea if agreed.

General Criminal Conduct

Otherwise known as ‘Assumed Benefit’, this section only applies where the Defendant is deemed to have a criminal lifestyle, and relates to the six years prior to the charge (known as the ‘Relevant Period’).

We consider the assumptions of property transferred, property held, expenditure, and third party interests.

We perform analysis to ensure the figures are fair, accurate, and free from double counting.

Change in the Value of Money (CPIH calculation)

We consider whether this is arithmetically correct and applied accurately.

Available Amount

A Defendant is required to submit their financial information in a Section 18 (S18) statement, which is often the starting point to calculate their realisable assets.

We consider the documentation provided to assess whether there are any Tainted Gifts or Hidden Assets.