Pure Tax Investigations

About Pure Tax Investigations

Pure Tax Investigations is a specialist advisory firm that acts as an independent, expert buffer between clients and HM Revenue & Customs (HMRC). The firm provides robust defence and strategic resolution for individuals and businesses facing the immense pressure of HMRC enquiries and investigations. It is specifically designed for entrepreneurs, business owners, private clients, and large corporates whose complex tax affairs have come under HMRC scrutiny. The core value proposition lies in its deep, pragmatic expertise led by ex-HMRC senior tax inspectors, offering clients certainty, discretion, and a fiercely protective service. Pure Tax Investigations manages the full spectrum of compliance issues, from routine checks to the most serious civil fraud investigations, ensuring clients have a dedicated specialist fighting "tooth 'n' nail" on their behalf to achieve commercial resolutions and preserve wealth.

Features of Pure Tax Investigations

Specialist Ex-HMRC Leadership

The team is led by Amit Puri, a former senior HMRC Tax Inspector with over 20 years of high-quality experience. This insider perspective provides an invaluable understanding of HMRC's operational approaches, tactics, and decision-making processes, which is leveraged to build robust defence strategies and negotiate effectively on the client's behalf.

Comprehensive Investigation Management

Pure Tax Investigations handles all types of HMRC compliance checks and investigations. This includes routine enquiries, comprehensive cross-tax investigations into large businesses, and serious civil procedures like Code of Practice 8 (COP8) and Code of Practice 9 (COP9) investigations, which are known for being deeply intrusive and complex.

Proactive Tax Disclosure Services

The firm specialises in managing voluntary disclosures to HMRC through formal campaigns and facilities. This includes guiding clients through the Worldwide Disclosure Facility (WDF) for offshore matters and the Let Property Campaign (LPC) for undisclosed rental income, aiming to regularise tax affairs efficiently and mitigate penalties.

Bespoke Client-Centric Approach

Every client receives a tailored, pragmatic service. The team listens first, then evaluates the unique complexities of each client's financial and business situation. They provide clear, bespoke advice designed to address immediate concerns, realise long-term aspirations, and provide peace of mind throughout the stressful investigation process.

Use Cases of Pure Tax Investigations

Defence in COP9 Fraud Investigations

When a client is notified of a Code of Practice 9 (COP9) investigation, it means HMRC suspects serious tax fraud. Pure Tax Investigations steps in to manage the entire Contractual Disclosure Facility (CDF) process, providing a critical buffer, preparing the necessary disclosure, and negotiating a civil settlement to avoid criminal prosecution.

Managing Complex COP8 Enquiries

For high-net-worth individuals or complex business arrangements under HMRC's Code of Practice 8 (COP8) enquiry, the firm analyses the technical details, coordinates with other advisers, and defends the client's position against HMRC's assertions of deliberate or careless behaviour, which can carry significant tax-geared penalties.

Voluntary Disclosure for Unreported Income

A landlord with undisclosed rental income or an individual with unreported offshore gains can use Pure Tax Investigations' services to make a voluntary disclosure through the Let Property Campaign or Worldwide Disclosure Facility. The firm ensures the disclosure is correct, complete, and presented optimally to minimise interest and penalties.

Corporate Tax Compliance Check Defence

When a large corporate or business faces a comprehensive, cross-tax compliance check from HMRC, Pure Tax Investigations provides the specialist oversight required. They manage communications, analyse information requests, and ensure the business's position is defended robustly, preventing the enquiry from escalating unnecessarily.

Frequently Asked Questions

Is a COP9 tax fraud investigation serious?

Yes, a Code of Practice 9 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. Accepting the COP9 offer typically protects the taxpayer from criminal prosecution for the fraud disclosed, making expert guidance from specialists like Pure Tax Investigations crucial.

What is the difference between COP8 and COP9?

COP8 and COP9 are both HMRC codes for serious investigations but differ in key aspects. COP9 is used where HMRC suspects tax fraud and offers a civil contract to disclose in exchange for avoiding criminal prosecution. COP8 is used for complex investigations, often involving avoidance or technical issues, where HMRC does not suspect fraud but may allege careless or deliberate behaviour, leading to substantial penalties.

What is the Worldwide Disclosure Facility (WDF)?

The Worldwide Disclosure Facility is a UK government initiative that allows taxpayers to voluntarily disclose unpaid UK tax liabilities relating to offshore assets or income. It provides a structured process to regularise affairs but carries strict deadlines and potential penalties. Specialists like Pure Tax Investigations are essential to navigate the process correctly and mitigate financial exposure.

Why do I need a specialist for an HMRC enquiry?

Even routine HMRC enquiries can be stressful and technically complex. A specialist firm like Pure Tax Investigations provides an independent buffer, preventing direct, unfiltered contact with HMRC. They possess the technical knowledge, negotiation skills, and procedural understanding to manage the process efficiently, protect your interests, and achieve the best possible outcome, providing certainty and peace of mind.