I am a barrister with more than 35 years’ experience in tax fraud and financial crime. I spent over two decades as a government prosecutor before moving into defence work. That gives me an insider’s understanding of how HMRC and the prosecuting authorities build their cases, and how best to respond to them.
I act for corporates, banks and bankers, high-net-worth individuals and families, entrepreneurs and investors, sports professionals and people in the entertainment industry who face criminal investigation or prosecution for direct and indirect tax offences. I also advise on civil fraud investigations under Code of Practice 9 (COP9), where early strategy and discretion often decide the outcome.
Before entering private practice, I held senior lawyer roles at the Crown Prosecution Service, the Inland Revenue Solicitor’s Office and the Revenue and Customs Prosecutions Office. I advised the Board of Inland Revenue, the RCPO and the CPS Central Fraud Unit on some of their most sensitive cases, including matters on the Attorney General’s sensitive case list. I also prosecuted anti-proliferation cases and advised the House of Commons Quadripartite Committee on disclosure in that field.
Much of my work crosses borders. While prosecuting for the government, I held STRAP security clearance, and I have advised on search operations alongside Eurojust liaison magistrates and overseas customs authorities. I specialise in Letters of Request, mutual legal and administrative assistance, extradition, production orders, legal professional privilege and judicial review.
HOW I CAN HELP
Clients usually come to me at the moment an investigation becomes serious, or just before it does. I can help with:
- HMRC investigations: responding to a COP9 letter or a criminal investigation, including the strategic choice between co-operation and contesting HMRC’s case
- Voluntary disclosure: putting historic tax irregularities right on the best available terms, before HMRC comes knocking
- Search warrants and interviews: urgent advice when premises are searched, and preparing for and attending interviews under caution
- Production orders and privilege: challenging production orders and information notices, and protecting privileged material
- Prosecution defence: defending direct and indirect tax prosecutions and related money laundering and regulatory charges
- Cross-border matters: investigations involving overseas authorities, mutual legal assistance and extradition
- Professional advisers: advising accountants, tax advisers and financial institutions whose clients or schemes are under scrutiny
Above all, I give clients calm, clear advice at a difficult time and a realistic view of how the authorities are likely to act.
RECOGNITION
I am ranked Band 2 in both Chambers UK and Chambers High Net Worth. Sources have said:
Chambers UK – Tax: Contentious: Fraud (Band 2)
“Tessa is a real expert in her field, bringing decades of experience.”
“Tessa Lorimer has become the ultimate gamekeeper turned poacher, knowing all the tricks of the prosecutor’s trade and being able to deploy them to assist her clients.”
Chambers High Net Worth – Tax: Private Client (Band 2)
“Tessa is a high-quality lawyer with excellent knowledge of HMRC prosecution and gives strong advice to clients facing civil inquiries.”
“Tessa is like a walking encyclopaedia! She’s fantastic to deal with, genuine, honest and great with clients. I couldn’t praise her any more.”
“Tessa Lorimer is highly experienced in criminal tax matters. She is able to give clients calm and clear advice under pressure.”
SPEAKING AND MEDIA
I speak regularly at the Cambridge University Symposium on Economic Crime, and have addressed anti-proliferation expert conferences in Paris and Athens, Eurojust, and the Dutch Revenue Service. I comment on financial crime for BBC News, Radio 4’s Today programme, Sky News, Bloomberg, the Financial Times and Spear’s.
CREDENTIALS
- Education: LLB (Hons); Inns of Court School of Law
- Call: England and Wales, 1990
- Memberships: Lincoln’s Inn; Tax Investigation Practitioners Group