Fraud and proceeds of crime actions

Employee theft: demonstrating poor procedures
A car salesman was alleged to have stolen £100,000 in cash from his employer over a number of years.

We investigated the company’s cash accounting and found poor physical and documentary controls. We demonstrated that almost anyone could have taken the money.

After our report was served, all charges were dropped.

Fraudulent trading: defending an SFO prosecution
When the Serious Fraud Office (SFO) brought charges of fraudulent trading, deception of auditors and use of incorrect accounts in a share placing, we acted for the defence in a £50million ‘accounting black hole’ prosecution.

We showed that the financial evidence seriously undermined the SFO’s claims that the auditors had been deliberately misled and were unaware of incorrect accounting procedures adapted by the defendants.

Those charges were dropped; the judge stayed the case after a few days’ trial, and all the defendants were found not guilty.

VAT carousel fraud: not all defendants are equal
We acted for one of the defendants in a mobile phone ‘carousel’ fraud involving £30million of VAT evasion.

We showed that the prosecution had significantly overstated our defendant’s personal financial benefit. We also demonstrated that the nature of his trading was in line with normal trading practices.

This was verified by the prosecution’s own witnesses and the case against him was dropped. Other defendants were found guilty and received major prison sentences.

Police investigation: leading to a conviction
When a bulk food discounting company was wound up, owing £2million to its creditors, it blamed its failure on customers who had let it down.

Acting for the police, we undertook a review of the company’s trading records. We found it had a pattern of ordering and paying for small quantities of goods so as to obtain supplier credit ratings, before placing substantially larger orders that were never paid for.

Our analysis supported the prosecution’s allegation of long-firm fraud and the defendant was convicted.

Serious Fraud Office investigation: presenting clear financial evidence
A five-year $30million fraud, relating to advance fees on applications for low-interest loans, involved victims from the UK, USA, Russia, Denmark and Sweden.

We were instructed by the SFO to investigate. In spite of false paperwork, we traced monies: from a UK solicitor, through international banks, and conversion into assets worldwide. We identified the level of each defendant’s personal benefit and presented it to the court using flowcharts, graphics and verbal evidence.

All defendants were found guilty and sentenced for long periods. The judge specifically praised the clarity of presentation of the financial evidence.

Internal enquiries: establishing the crime
The police needed assistance with an internal inquiry regarding a police officer.

BTG Forensic established that the officer had stolen more than £400,000 in cash that had been confiscated during the arrest of individuals on drugs charges.

The investigation led to a criminal prosecution.

Manslaughter: money as motive
A tenant living in a flat above a business died when the premises were set alight. A case of arson was coupled with charges of manslaughter.

We provided key evidence of the poor financial circumstances of the defendants, providing motivation for the arson. We gave evidence at trials in the UK - and in Northern Cyprus, to where one of the three defendants had fled.

This was the first case involving cross-border cooperation between these countries. The three defendants were found guilty.