Welcome to Levy & Levy, the tax resolution specialists

Tax is in the public eye in a way that was undreamt of a few years ago. Her Majesty’s Revenue and Customs (“HMRC”) are increasingly aggressive and are blurring the boundaries between ‘tax avoidance,’ which is lawful, and ‘tax evasion’, which is illegal. HMRC enquiries and investigations, whether civil or criminal, can be stressful, time intensive and costly.

It never used to be this way. When we started in practice, 25 years ago, HMRC did not exist. Instead, there were two organizations, the Inland Revenue dealing with direct taxes and Customs and Excise (“Customs”) which dealt with indirect taxes and customs duties. Customs were a much more aggressive, investigations focused organization whereas the Revenue were a desk based, tax technical body with far fewer Officers trained in tax investigations. To support their investigative focus, Officers of Customs and Excise enjoyed a far wider range of powers that their colleagues at the Inland Revenue, including the power of arrest in criminal cases.

In 2005 Customs and Excise merged with the Inland Revenue to create one body responsible for all taxes, HMRC. Today, the Customs culture and methods of working have been extended to the whole organization and Officers of HMRC are heavily focused on tax investigations, both civil and criminal, in order to maximize the amounts of tax collected for the Exchequer. HMRC Officers are also armed with a formidable arsenal of new powers which enable them to collect large amounts of information from taxpayers and third parties, inspect business records and premises, and impose substantial penalties in a wide range of circumstances, for example where incorrect tax returns are submitted by a taxpayer to HMRC.

All this means that taxpayers who are faced with HMRC investigations need protection. There is no substitute for experience when dealing with HMRC. We have experience of many years of having worked at HMRC as well as in private practice. We are tax resolution and investigations specialists. We have decades of experience in this area. We protect our clients. We know HMRC inside out; how they work and how to secure the best results for our clients. We also work closely with other professional advisers who require specialist assistance in preventing or resolving disputes with the tax authorities on behalf of their clients.

Levy & Levy – the tax resolution and investigations specialists in London and Tunbridge Wells.