Case Studies  »  Criminal Law



FRAUD & FINANCIAL CRIME / LITIGATION SUPPORT (Corp Invest)

A US Corporation with a new European based subsidiary had reason to be concerned about the activities, loyalties and credibility of the CEO together with his senior colleagues. MacIvor Grant was contacted and discovered as a result of intensive investigations and research that, not only ahd the CEO and his team set up a parallel trading company, they had also falsified sales and marketing data in an attempt to persuade the US parent company to agree to a management buyout of the subsidiary.

Once discovered, the illegal activities were swiftly dealt with and MacIvor Grant assisted lawyers in the preparation of files for both criminal and civil proceedings.

ASSET TRACING (Corp Invest)

In a recent case we were asked by our client, a US based corporation, to locate the assets of an overseas company involved in a $10 million fraud and consipiracy. By utilising our resources and network of contacts we eventually identified a series of companies and their related bank accounts in five separate countries. Our client was successful in subsequently recovering a substantial amount of money from the other party.



FOR THE CROWN:

Drug Money Calculations

Assessing the unidentified monies acquired by the drug dealers by reference to ordinary employments and assets acquired and receipts arriving in their bank accounts.

Counterfeit CDs & DVDs

Investigating the likely revenue stream over a period by reference to raw stocks bought in and machinery available to produce counterfeit products.




FOR THE DEFENCE:

False Accounting

Successfully resisting allegation of false accounting by the Director of a National Transport enterprise. The Crown had misunderstood the significance of the computer records available and the Liquidator had sold the computers.

Commodity Frauds

Several cases of large scale commodity fraud involving non existent transactions and the third party financing thereof.

PAYE & NI Fraud

Successfully assisting an unqualified accountant accused of assisting a Co-Defendant who was himself found guilty on all counts of defrauding HMRC in respect of £4m of PAYE/NI.

Theft

Assisting a Defendant demonstrate that monies allegedly stolen had in fact been paid over in accordance with his assertions from day one.

Theft and Associated Money Laundering

Assisting the Defendant demonstrate that some15 Counts of money laundering were honestly explicable and thus caused the trial judge to have them removed from the indictment leaving a single specific change of theft.

Bureaux de Change Tax Fraud

Assisting a tax payer substantially reduce the claim by HMRC of unpaid tax from some £4m to some £700,000 including interest and penalties.

Drug Dealers & Property Dealings

Demonstrated the fact that an alleged drug dealer's property transactions were financed by honest means quite separate from the drug dealing activities.

Post Office Frauds

Various cases involving benefit theft in various forms when alternative explanations were available to those put forward by the Crown.

Public Sector Corruption

Investigation into a substantial expenses fraud by a City Councillor.

Theft from Employer

Assisting an employee to demonstrate that the accounting system in a major British company was sufficiently shambolic that their allegation against her was without foundation.

Controlling Prostitution

Demonstrating that an alleged "Madame" was in fact one of the girls who was also numerate and in consequence kept the expenses books and was in effect the "Cooperative Manageress".

Excise Duty/Importation

Calculating a realistic level of evaded duty substantially less than the fraud alleged by HM Customs & Excise.

Confiscations

Many cases and in most, being able to significantly reduce Benefit as put forward by the Crown.

Other Case Types