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JGM, Solicitor
Category: Scots Law
Satisfied Customers: 11124
Experience:  30 years as a practising solicitor.
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I was interviewed by HMRC officers in July 2014, they sent

Customer Question

I was interviewed by HMRC officers in July 2014, they sent their report to the Procurator Fiscal in December 2014, In July 2015 I wrote to the procurator fiscal to see what was happening and received a reply to tell me the case was under consideration and if I had not heard anything within 4 weeks i should contact them again. However I forgot and heard nothing until July 2016, could i argue there has been an undue delay?
JA: Since laws vary from place to place, what state is this in?
Customer: Scotland
JA: Have you talked to a lawyer yet?
Customer: Yes but he does not have much background dealing with tax cases
JA: What advice did they give you?
Customer: To just plead guilty
JA: Anything else you think the lawyer should know?
Customer: I cant help think I have been charged under the wrong section of the law, but my lawyer doesnt seem to want to know
Submitted: 11 months ago.
Category: Scots Law
Expert:  JGM replied 11 months ago.

You may need to change your lawyer and get one with experience of tax cases. What exactly have you been charged with and going back to what dates?

Customer: replied 11 months ago.
I have been charged under section 106a off the taxes management act 1970 (however section 106a was added in 2010 ish), they cover the dates from about October 2012 until November 2013. However I feel I should have been charged under section 107 off the Taxes management act and this only applies in Scotland, however my solicitor doesnt seem to want to fight the PF.
Customer: replied 11 months ago.
I also feel that 2 years from interview until first court appearance in an undue delay or am i wrong to think that?
Expert:  JGM replied 11 months ago.

There could be undue delay. Your lawyer would have to raise that issue and it would be debated as to whether the the had been prejudice and you couldn't get a fair trial. As regards ***** ***** of the Act they charge you under, you can't insist that they charge one section and not another. Your lawyer's function is to answer the charge and if the charge is irrelevant of wrong, the court will dismiss the charge. It sounds to me like you should call the Law Society of Scotland and get a recommendation for a lawyer experienced in tax fraud prosecutions and instruct him or her before it is too late to make such challenges. Whilst most things can be dealt with at the trial, certain debate points may have to be dealt with at the earlier stages of a case so you don't want to delay in securing proper representation.