Pure Tax Investigations

About Pure Tax Investigations

Pure Tax Investigations is a specialist firm that acts as an independent, expert buffer between businesses, entrepreneurs, and private clients and HM Revenue & Customs (HMRC). The core challenge they solve is the immense pressure, complexity, and risk inherent in any HMRC enquiry, from routine compliance checks to the most serious civil fraud investigations. Their main value proposition is providing robust defence, deep technical expertise, and peace of mind during these stressful processes. Led by Amit Puri, a former senior HMRC Tax Inspector with over 20 years of experience, the firm offers a tailored, pragmatic, and discreet service. They fight "tooth 'n' nail" for clients, drawing on insider knowledge of HMRC's operational approaches to navigate disputes, manage disclosures, and achieve commercial resolutions that protect their clients' interests and preserve wealth.

Features of Pure Tax Investigations

Specialist Defence Against Serious Investigations

Pure Tax Investigations provides robust, expert defence for clients facing HMRC's most serious civil probes, including Code of Practice 9 (COP9) fraud investigations and Code of Practice 8 (COP8) enquiries into avoidance or complex affairs. The team understands the deeply intrusive nature of these cases and works strategically to manage the process, aiming for a civil settlement that avoids criminal prosecution and provides clients with much-needed certainty.

Expert-Led Tax Disclosure Management

The firm specialises in managing voluntary disclosures to HMRC through formal facilities like the Worldwide Disclosure Facility (WDF) and the Let Property Campaign (LPC). They guide clients through the complex process of declaring historical income, gains, or profits from offshore assets, property rentals, or other sources, ensuring disclosures are correct and comprehensive to minimise penalties and secure a finalised position.

Comprehensive Compliance Check Handling

From simple queries to comprehensive, cross-tax enquiries into large corporates, Pure Tax Investigations manages all levels of HMRC compliance checks. They relieve the administrative and emotional pressure on business owners by acting as the primary point of contact, analysing HMRC's requests, and providing clear, bespoke advice to resolve the enquiry efficiently.

Bespoke Advisory for Private Clients & Businesses

Beyond dispute resolution, the firm offers tailored tax structuring advice for private clients and businesses. They evaluate individual situations to ensure tax affairs are efficient and aligned with commercial aspirations, covering matters such as succession planning, Inheritance Tax, and managing property portfolios to preserve and grow client wealth.

Use Cases of Pure Tax Investigations

Navigating a Code of Practice 9 (COP9) Investigation

A business owner receives a COP9 letter from HMRC, indicating suspicion of serious tax fraud. This is an intimidating, high-stakes situation. Pure Tax Investigations steps in immediately, providing expert guidance through the Contractual Disclosure Facility (CDF) process. They manage all communication with HMRC's Fraud Investigation Service, work to quantify the tax liability, and negotiate a civil settlement to resolve the matter without criminal proceedings.

Making a Voluntary Disclosure for Offshore Assets

An individual has undisclosed income from overseas investments or bank accounts and wishes to regularise their position before HMRC discovers it. Using the Worldwide Disclosure Facility (WDF), Pure Tax Investigations prepares and submits a detailed disclosure to HMRC. They calculate the owed tax, interest, and likely penalties, ensuring full compliance and bringing finality to the client's historical tax affairs.

Responding to an HMRC Business Enquiry

A medium-sized company faces a complex HMRC compliance check into its corporation tax, VAT, and PAYE affairs. The volume of information requests is overwhelming. Pure Tax Investigations takes control, reviewing all documents, liaising directly with the HMRC officer, and providing robust, pragmatic responses to defend the company's position and bring the wide-ranging enquiry to a swift conclusion.

Regularising Property Rental Income

A landlord with multiple properties has not fully declared rental profits to HMRC. Through the Let Property Campaign (LPC), Pure Tax Investigations assists the client in making a voluntary disclosure. They calculate the undeclared income over the relevant years, prepare the necessary documentation, and negotiate with HMRC to settle the tax, interest, and penalties on the best possible terms.

Frequently Asked Questions

Is a COP9 tax fraud investigation serious?

Yes, a Code of Practice 9 (COP9) investigation is extremely serious. It is undertaken by HMRC's Fraud Investigation Service when they suspect serious tax fraud from the outset. The process is designed to secure a financial recovery (tax, interest, and penalties) on a civil basis. While the primary aim is a civil settlement, accepting the COP9 offer requires full disclosure; failure to do so can lead HMRC to commence a criminal investigation with a view to prosecution.

What is the difference between a COP8 and a COP9 investigation?

A COP9 investigation is used by HMRC where there is a suspicion of serious tax fraud, with the outcome typically being a civil financial settlement. A COP8 investigation, on the other hand, is used for cases where HMRC suspects tax avoidance or needs to enquire into complex affairs, but does not suspect fraud. COP8 cases are often highly technical and involve complex legal interpretations of tax law.

What are the benefits of using a specialist for a tax disclosure?

Using a specialist like Pure Tax Investigations ensures the disclosure is complete, accurate, and presented correctly to HMRC. This minimises the risk of errors that could lead to higher penalties or further investigation. Specialists understand the nuances of facilities like the WDF and LPC, can often negotiate more favourable penalty terms, and provide invaluable peace of mind by handling the entire stressful process on your behalf.

Why is it important to have a 'buffer' between me and HMRC during an investigation?

Having an independent specialist as a buffer protects you. It ensures all communications are professional, precise, and strategically managed. It prevents you from inadvertently providing information that could widen the enquiry or weaken your position. The specialist handles the technical and adversarial aspects, allowing you to focus on running your business or personal life, significantly reducing stress and improving the likelihood of a positive outcome.