Pure Tax Investigations

About Pure Tax Investigations

Pure Tax Investigations represents a significant evolution in specialist tax defence, moving beyond traditional advisory services to become a dedicated strategic partner for businesses and entrepreneurs facing HMRC scrutiny. Founded on the principle of being an independent, expert buffer between clients and the tax authority, the firm is designed for those whose complex financial affairs require robust, pragmatic, and discreet handling. The core mission is to transform a period of immense pressure and uncertainty into a structured, managed process that provides clarity, control, and a definitive resolution. Led by Amit Puri, a former senior HMRC Tax Inspector with over two decades of experience, the team applies an insider's understanding of HMRC's operational tactics to defend clients "tooth 'n' nail." This progression-focused approach ensures clients are not just reacting to enquiries but are guided through a clear pathway from initial disclosure or investigation through to final settlement, preserving wealth and providing the peace of mind necessary to focus on future growth.

Features of Pure Tax Investigations

Specialist-Led Defence Strategy

Every case is directed by seasoned specialists, including ex-HMRC investigators, who deploy a deep, tactical understanding of the authority's procedures. This isn't generic advice; it's a bespoke defence strategy crafted from the outset, whether for a routine compliance check or a serious fraud investigation. The team evaluates the specific nuances of each client's situation to build the most robust possible position, ensuring every communication and disclosure is strategically managed for the optimal commercial outcome.

End-to-End Investigation Management

Pure Tax Investigations manages the entire lifecycle of a tax dispute, providing a single point of contact and responsibility. From the initial shock of receiving an HMRC letter to the final negotiation of settlements and penalties, they handle all correspondence, evidence collation, and complex negotiations. This comprehensive service lifts the immense administrative and emotional burden from clients, providing certainty and allowing them to continue running their business while experts navigate the intricate investigation process on their behalf.

Proactive Tax Disclosure Facilitation

The firm specialises in guiding clients through voluntary disclosure facilities like the Worldwide Disclosure Facility (WDF) and Let Property Campaign (LPC) before HMRC initiates an enquiry. This proactive stage is critical for growth, allowing clients to regularise their tax affairs, mitigate potential penalties, and move forward with a clean slate. The team provides a structured framework for identifying discrepancies, preparing disclosures, and managing the process to achieve a final, agreed settlement, turning a potential liability into a resolved issue.

Bespoke Client Advocacy & Buffer

Acting as the independent intermediary, Pure Tax Investigations serves as a dedicated buffer between the client and HMRC. This ensures all interactions are professional, precise, and filtered through an expert lens, preventing misunderstandings that could escalate a situation. The advocacy is tailored to the client's personal and commercial aspirations, fiercely defending their position while working pragmatically towards a resolution that aligns with their long-term financial health and business continuity goals.

Use Cases of Pure Tax Investigations

Navigating a Code of Practice 9 (COP9) Investigation

When a business owner receives a COP9 letter, it signifies HMRC suspects serious tax fraud. This is a critical juncture requiring immediate, expert intervention. Pure Tax Investigations steps in to manage the Contractual Disclosure Facility (CDF) process, providing the strategic guidance needed to navigate this civil fraud investigation, aiming for a financial settlement without criminal prosecution and securing the client's future.

Managing a Complex Corporate Compliance Check

For large businesses or corporates facing a comprehensive, cross-taxes enquiry from HMRC, the scale can be overwhelming. The firm deploys a team with the requisite expertise to handle the volume and complexity of information requests, coordinating with the client's finance department to provide robust, coherent responses and defend the company's tax position at the highest level.

Voluntary Disclosure via the Worldwide Disclosure Facility

An individual with previously undisclosed offshore income or gains can use the WDF to come forward. Pure Tax Investigations assists in gathering historical data, calculating tax liabilities, and preparing the full disclosure report to HMRC. This managed process ensures compliance, limits penalty exposure, and allows the individual to regularise their affairs and plan for the future without the threat of investigation.

Regularising Property Income through the Let Property Campaign

Landlords who have not fully declared rental income can proactively use the Let Property Campaign (LPC). The team helps identify all undeclared profits, prepares the necessary disclosure, and negotiates with HMRC on the client's behalf. This resolves historical issues efficiently, often under more favourable terms than if HMRC had discovered the discrepancies first.

Frequently Asked Questions

What is a Code of Practice 9 (COP9) investigation, and how serious is it?

A COP9 investigation is a serious civil procedure initiated by HMRC's Fraud Investigation Service when they suspect significant tax fraud. It is not a criminal prosecution but a process under the Contractual Disclosure Facility (CDF) aimed at securing a financial settlement for tax, interest, and penalties. While it avoids criminal charges if fully cooperated with, it requires immediate and expert handling due to the severe financial and reputational risks involved.

What is the difference between a tax investigation and a tax disclosure?

A tax investigation is initiated by HMRC, often unexpectedly, to examine your tax affairs. A tax disclosure, conversely, is a proactive step you take to voluntarily declare previously undisclosed income or gains to HMRC through a specific facility (like the WDF or LPC). Disclosures are generally encouraged as they can lead to lower penalties and help avoid a full-blown investigation.

Why do I need a specialist instead of my regular accountant for an HMRC investigation?

While your accountant is vital for day-to-day finances, HMRC investigations and serious disclosures require specialist tactical knowledge of HMRC's fraud and enquiry procedures, negotiation strategies, and deep understanding of disclosure facilities. A dedicated tax investigations specialist acts as an expert buffer, providing robust defence strategies that are outside the typical scope of general accounting practice.

What happens during a typical HMRC compliance check or enquiry?

HMRC will request information or documents to verify the accuracy of a tax return. This can range from simple queries to extensive, multi-year examinations. Pure Tax Investigations manages this process by reviewing all requests, advising on what information should be provided, preparing structured responses, and engaging with the inspector to ensure the enquiry is concluded as efficiently and favourably as possible.