Pure Tax Investigations

About Pure Tax Investigations

Pure Tax Investigations stands as a preeminent, independent consultancy, serving as an expert and resolute buffer between discerning clients and Her Majesty's Revenue and Customs (HMRC). We specialise in the nuanced and often high-stakes arena of tax disputes, investigations, and disclosures, providing a sanctuary of expertise for entrepreneurs, business leaders, and private individuals facing HMRC scrutiny. Our core value proposition is the delivery of certainty, discretion, and robust defence during times of significant pressure. Led by Amit Puri, a former senior HMRC Tax Inspector with over two decades of high-calibre experience, our team possesses an intimate, operational understanding of HMRC's methodologies. This insider perspective, combined with a pragmatic and bespoke advisory approach, allows us to navigate even the most complex civil investigations—such as Code of Practice 9 (COP9) fraud enquiries—and comprehensive compliance checks with strategic precision. We are not merely advisors; we are dedicated advocates who fight tenaciously to protect our clients' interests, preserve wealth, and resolve tax matters with commercial acumen and unwavering professionalism.

Features of Pure Tax Investigations

Specialist-Led Defence Strategy

Every client engagement is directed by seasoned tax investigation specialists, including former HMRC inspectors. This ensures every defence strategy and disclosure is crafted with a profound understanding of HMRC's internal processes, negotiation tactics, and ultimate objectives, providing a significant strategic advantage in achieving optimal outcomes.

End-to-End Investigation Management

We provide comprehensive stewardship through the entire lifecycle of a tax dispute. From the initial receipt of an HMRC letter, through the intricate evidence-gathering and negotiation phases, to final settlement and closure, our team manages all communications and technical complexities, shielding clients from stress and procedural missteps.

Bespoke Disclosure Facilitation

Our expertise extends to managing voluntary disclosures under HMRC's specific campaigns and facilities, such as the Worldwide Disclosure Facility (WDF) and Let Property Campaign (LPC). We ensure disclosures are meticulously prepared, fully compliant, and presented in a manner designed to regularise affairs while mitigating penalties.

Proactive Compliance & Risk Advisory

Beyond reactive defence, we offer proactive counsel to private clients and businesses. This service involves reviewing current tax affairs, identifying potential areas of future risk from HMRC's perspective, and advising on efficient structures for succession, inheritance tax, and property portfolios to align with commercial aspirations.

Use Cases of Pure Tax Investigations

Defence Against COP9 (Civil Fraud) Investigations

When a client receives a Code of Practice 9 (COP9) letter, indicating HMRC suspects serious tax fraud, our specialists immediately intervene. We guide them through the Contractual Disclosure Facility (CDF) process, crafting a robust defence strategy aimed at securing a civil settlement and avoiding criminal prosecution, providing crucial peace of mind.

Navigating Complex Corporate Compliance Checks

For medium to large corporates facing extensive, cross-tax compliance checks, we deploy a team with the requisite depth of knowledge. We analyse HMRC's information requests, coordinate internal data collection, and manage the technical dialogue to ensure the enquiry is resolved efficiently and without unnecessary business disruption.

Managing Voluntary Tax Disclosures

Clients with undisclosed income, such as offshore assets or rental profits, can engage us to manage a voluntary disclosure. We determine the most advantageous facility (e.g., WDF, LPC), prepare the full technical disclosure, calculate liabilities, and negotiate with HMRC to achieve a final settlement, often reducing potential penalties.

Representation for COP8 Investigations

For investigations into matters involving deliberate behaviour but not fraud, such as complex avoidance or serious errors under Code of Practice 8 (COP8), we provide expert representation. We analyse HMRC's technical arguments, develop counter-positions, and negotiate to resolve these intricate enquiries on the most favourable terms possible.

Frequently Asked Questions

Is a COP9 tax investigation serious?

Yes, a Code of Practice 9 (COP9) investigation is an extremely serious matter undertaken by HMRC's Fraud Investigation Service. It is initiated when HMRC suspects serious tax fraud from the outset. The process is designed to secure a financial recovery (tax, interest, and penalties) on a civil basis, offering the taxpayer an opportunity to avoid criminal prosecution through the Contractual Disclosure Facility.

What is the difference between a routine enquiry and a tax investigation?

A routine HMRC enquiry or compliance check typically focuses on clarifying specific aspects of a tax return. A full tax investigation, such as under COP8 or COP9, is far more intensive and intrusive. It involves a deep, forensic examination of personal and business finances, often spanning multiple tax years and different taxes, with the underlying suspicion of significant underpayment.

What are the benefits of using a specialist firm like Pure Tax Investigations?

Engaging a specialist firm provides an independent, expert buffer between you and HMRC. We bring tactical knowledge of HMRC's procedures, skilled negotiation to mitigate liabilities, and manage all stressful communications. Our advocacy ensures your case is presented powerfully, your rights are protected, and the process is handled with discretion and strategic focus.

Can you help if I have already started dealing with HMRC myself?

Absolutely. It is never too late to seek specialist representation. We can review the current status of your case, take over all communications with HMRC, and often re-frame the dialogue from a more advantageous position. Our intervention can help correct any early missteps and introduce a structured, professional strategy to improve the final outcome.