A&M supports your organisation against procedural enquiries and investigations
A&M’s Tax Investigations solution supports clients in the event of Her Majesty’s Revenue and Customs (HMRC) investigations. HMRC can levy severe sanctions against companies, such as asset freezes, and is empowered to initiate litigation.
When companies are notified of a HMRC enquiry or investigation, they need an experienced partner to design an appropriate response strategy and deliver outcomes that work for all parties. Queries from HMRC may highlight business risks that need to be followed up. A&M’s experts are well equipped to support teams in scoping and conducting internal investigations.
The service in depth
The first step is always to ascertain the context, facts, and cases being made by both parties. Once this phase is complete, we partner with the client to approach negotiations with HMRC in a coordinated way. These discussions can last for many months and potentially longer.
|
These partnerships bring several key benefits to clients facing investigations:
- Reduced penalty and a lower tax bill: The primary output of A&M’s work is to deliver a minimally disruptive end-result for the client
- Improved relationship with HMRC: Companies benefit from being assured of compliance with regulations; a solid outcome can strengthen the company’s ongoing relationship with HMRC
- Better collaboration within the organisation: The tax investigations process can bring about greater cohesion within tax, finance, operations and other business functions
|
|
Did you know?
There are three different ‘tiers’ of HMRC investigations:
- Random checks, which can take place for any business at any time
- Aspect enquiries, which concern a specific part of a business’s affairs, such as one particular tax year
- Full enquiries, which involve a full review of all accounts and potentially company directors. Full enquiries are normally initiated if HMRC believes there is a significant risk of error in tax returns
|
Why A&M?
A&M’s experienced professionals understand the client’s position from a legal and regulatory standpoint, while recognizing that negotiations require soft skills as well as technical proficiency. In addition, A&M’s freedom from conflicts of interest allows us to leverage the experience of teams from around the firm, meaning clients benefit from a broader set of capabilities than other investigations service providers.
Learn More
Contact Us
The Roses Have Wilted and Only a Few Less Thorns—Australia’s Finalised Third Party Debt Test Guidance
October 30, 2025
Explore the restrictive interpretation of third party debt in Australia's PCG 2025/2, with minimal concessions and a hardline approach by the Commissioner.
EU VAT Quarterly Wrap-up –– Q3 2025
October 28, 2025
In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments relevant for companies active in EU Member States.
A Transfer Pricing Prescription for Thai Pharma Distributors
October 22, 2025
Explore transfer pricing challenges in the pharmaceutical sector, shaped by high profitability, R&D investments, patent protections, and marketing intangibles.
Strict Criteria for Domestic Exemption of EIFEL Rules' Excluded Entity Exception
October 22, 2025
CRA states that holding foreign, personal use property may prevent taxpayers from relying on “domestic exemption” from EIFEL.
