Expert Advisor

Pre-trial matter: Following a police investigation of a group of individuals suspected of being involved in money laundering, it is alleged that defendant was involved in mortgage fraud and money laundering. Namely that:

(a) Mortgage for purchase of a property was obtained by providing false information as regards employment, earnings and source of deposit; and
(b) As a nominee shareholder for his co-defendant in the matter, he was entitled to receive any dividends payable but not entitled to benefit from them. The Crown considers that he has done so.

In addition, the Crown alleges that as those dividends were not declared to HMRC, he has under declared his income for tax purposes and is liable for CGT based on the value achieved following sale/transfer of a number of shares.

We were asked to undertake an analysis of a number of bank accounts, prepare a company report and review and provide commentary on the witness statement of the Crown’s expert.