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Forensic Expert Witness
The Proceeds of Crime Act (POCA) 2002 combined previous legislation and introduced wide-ranging, groundbreaking powers to enable the Police and other law enforcement authorities to reduce the harm caused by crime. POCA was intended to enforce the 'crime does not pay' message by depriving offenders of the benefits obtained from their criminality thus preventing them living the life of luxury on the proceeds of their crimes.
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What is the role of a Forensic Expert Witness?
A Forensic Expert Witness is often instructed by the Defence to examine and analyse evidence collated by law enforcement authorities to help ensure that the case against the accused is consistent with the evidence brought by the Prosecution. For Proceeds of Crime Asset Recovery investigations it is vital that the forensic expert has a full knowledge and understanding of accounting, investigative and legal issues to provide an expert analysis that is suitable to the Court. An expert report will often form the basis for discussion, negotiation and agreement with the Prosecution.
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How can a Forensic Expert Witness assist me?
A Forensic Expert Witness can assist in Proceeds of Crime Asset Recovery investigations where, typically, the following assertions/assumptions are made:-
- In Restraint proceedings, the law enforcement financial investigator typically makes a number of assertions with regard to the risk of dissipation, disposal or diminishment of assets by the accused. These need to be tested and challenged;
- In Restraint and Confiscation proceedings, the law enforcement financial investigator typically makes a number of assertions with regard to the calculation of any financial benefit or pecuniary advantage gained by the accused as a result of his/her criminal conduct. These need to be tested and challenged;
- In Confiscation proceedings, the assertions made by the law enforcement financial investigator may include the allegation that the accused has hidden assets. The accused is effectively required to disprove such allegations;
- In Confiscation proceedings, if the accused is held to have a 'criminal lifestyle' then the law enforcement financial investigator is entitled to make a number of assumptions regarding property held/transferred to the accused (plus their expenditure). These need to be tested and challenged;
- In Cash Seizure, Detention & Forfeiture proceedings, the law enforcement financial investigator typically makes a number of assertions with regard to the provenance of the cash to suggest that the cash is from or is to be used in unlawful conduct. These need to be tested and challenged;
- In Civil Recovery of Property (other than cash) proceedings, the law enforcement financial investigator typically makes a number of assertions with regard to the respondent holding property obtained by a person through unlawful conduct. These need to be tested and challenged; and
- In Civil Recovery taxation proceedings, the law enforcement financial investigator typically makes a number of assertions with regard to the respondent having received income/gains obtained by a person through unlawful conduct. Again, these need to be tested and challenged.
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How can OneE TDI help?
POCA is a draconian piece of legislation. In many cases, it has been properly used and led to criminals losing their 'ill-gotten gains'. However, OneE TDI has acted or been instructed in a number of cases where we have successfully demonstrated that the Prosecution's assertions/assumptions either had no supporting evidence, were unjust or there would be a serious risk of injustice were the Court to agree them.
At the core of OneE TDI is a highly experienced team specialising in all areas of POCA investigations. Mark Taylor was a Case Director in HMRC's Restraint, Confiscation & Civil Forfeiture Unit and became an Accredited Financial Investigator authorised by the Asset Recovery Agency. He successfully obtained and executed POCA Court Orders and so knows how best to present and defend a case. He is now an associate member of the Proceeds of Crime Lawyers Association (POCLA) and is a recognised expert in this area of law.
We offer confidential, non-judgemental and invaluable advice and have a proven track record in successfully challenging Prosecution assertions that property was derived from or to be used in crime, defending clients facing POCA tax assessments and negotiating civil recovery settlements with law enforcement authorities.
Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.
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How can I contact OneE TDI?
If you would like a free, confidential, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below.
Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.
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Proceeds of Crime Act (POCA) Investigations