Practice Areas and Specialisations
Howard specialises in cases of financial complexity, particularly those that involve alleged corporate or Revenue fraud. He practices at the interface of criminal and civil law and offers advice and representation across the whole spectrum of financial allegations including: Companies Act and insolvency offences, Tax Tribunal proceedings, general crime, restraint and confiscation.
Howard has been led as junior counsel to HMRC in several multi-million pound civil MTIC fraud cases at both First-Tier and Upper-Tier Tax Tribunal level including HMRC v MBC Trading Ltd and Kingston Components Ltd, the first FTT case in which HMRC relied upon circularity of funds through the FCIB bank to prove knowledge of a connection to fraud. Howard has also appeared for HMRC in tax tribunal proceedings in invalid invoice and deregistration cases and is used to working as a part of teams involving expert witnesses, accountants and liquidators.
Howard has also been instructed alone by HMRC in the Tax Tribunals in cases involving: the interpretation of EU VAT directives, human rights in relation to tax law, hardship claims, disclosure, costs, jurisdiction, the impact of insolvency on tax tribunal proceedings, deregistration for VAT, references to the ECJ, and the admissibility of expert evidence. In the Tax Tribunals Howard often appears against senior counsel.
Howard also regularly appears in the Crown Court in relation to matters of financial dishonesty. Most recently he was instructed as junior counsel by the CPS Organised Crime Division in the prosecution of Operation Honda 1, an £8.5m mortgage fraud investigated by SOCA. He has been instructed alone to prosecute several high value benefit frauds, including R v Lounnas where the Defendant had carried on a professional fraud for six years using five false identities to obtain some £250,000.
Howard has also developed a strong regulatory practice. He is regularly instructed by local authorities to advise upon and prosecute matters ranging across: internal fraud, planning, environmental law, trading standards, electoral law, and food hygiene. In addition, Howard is currently instructed by the Accountancy and Actuarial Discipline Board as disclosure counsel in matters concerning complex disciplinary allegations against professionals.
On the Defence side Howard is instructed across the whole spectrum of criminal law and in particular specialises in the defence of road traffic cases involving: excess alcohol, speeding, vehicle construction and use, section 172 offences, insurance offences, and exceptional hardship and special reasons arguments.
Howard also advises and represents claimants in actions against the police involving matters such as unlawful searches, seizures, and arrests.
Howard is qualified to receive instructions through direct public access |
