The Legal 500

Position

Jonathan specialises in matters of real financial complexity in criminal, civil and tribunal jurisdictions. He also acts as a special advocate dealing with cases relating to national security. Criminal fraud: Jonathan’s criminal practice focuses on the prosecution and defence of serious fraud, the related money laundering and subsequent confiscation proceedings. He has particular expertise in the area of MTIC carousel VAT fraud and over the past seven years he has prosecuted some of the largest and most serious cases brought by the Revenue and Customs Prosecution Office. He also has extensive experience in the recovery of the proceeds of crime under both the old and new confiscation regimes. He is currently instructed in two cases which involve benefit figures and realisable assets running to tens of millions of pounds. He is also instructed in relation to matters of restraint and enforcement in the High Court and Court of Appeal. Jonathan has extensive expertise in the prosecution of direct taxation offences including income tax, capital gains tax and PAYE, in particular, in relation to accountants, labour providers and ‘gangmasters’. He has an in-depth knowledge of accountancy procedure and the use of forensic accountants. He has also been widely instructed to defend in SFO prosecutions involving the defrauding and theft of pension funds and customs prosecutions relating to VAT offences, diversion fraud and the evasion of duty. His involvement in these areas of work has led to a detailed knowledge in a number of specialist areas including PII, Regulation of Investigatory Powers Act (RIPA) issues, disclosure and the obtaining and use of evidence from foreign jurisdictions. He has experience of visiting prosecuting authorities and judges abroad to liase in respect of the obtaining and use of foreign evidence. Civil fraud: Jonathan is regularly instructed to represent the Commissioners of HMRC in the First-tier and Upper-tier Tax Tribunal. This work is primarily in relation to companies appealing against decisions denying them their input tax and repayments of VAT. Jonathan is regularly instructed by the Treasury Solicitors to act as a special advocate in relation to appeals to the Special Immigration Appeals Commission (SIAC). These cases involve disclosure issues impacting on national security. Tribunal and advisory work: Jonathan is instructed by the AADB to advise and present cases in relation to the most serious examples of professional misconduct by accountants. He is currently instructed to advise in the case of Worthington Nichols Group in which it is alleged that institutional investors lost in excess of £100m following the floatation of the company on AIM. He also has an interest in regulatory and disciplinary work, having represented police officers and sportsmen at a variety of tribunals. To this end he currently sits as a member of the Rugby Football Union Disciplinary Panel.

Career

Called 1994; 1996 Northern Ireland. Appointed Recorder of the Crown Court 2009; Bar Standards Board, complaints committee 2008; Grade 4 Prosecutor, Crown Prosecution Service, London 2007; Special Advocate appointed by the Attorney-General to deal with terrorism (Special Immigration Appeals Commission) cases and complex public interest immunity (PII) issues 2007; junior counsel, Attorney-General’s Panel of Prosecution Advocates List A 2006; Deputy District Judge (Magistrates Court) 2004.

Member

South-Eastern Circuit; Criminal Bar Association.

Education

Methodist College, Belfast; University of Newcastle Upon Tyne (LLB Hons); Inns of Court School of Law.

Leisure

Involved with Wimbledon Rugby Football Club, both as a player and an administrator.

Practice Areas

Crime - corporate; Crime - general; Sport